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🚀 New: Section-Wise Filter ✕

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Power of survey: tax officers may enter business premises to inspect books and make extracts, subject to business-hours limits.</h1> Insertion establishes a power of survey allowing an Income-tax Officer or authorised Inspector to enter business premises within his area or over which he has jurisdiction during business hours, require persons present to facilitate inspection of books of account and other documents, place marks of identification or make extracts on inspection, and prohibits removal of such books or documents; refusal or evasion permits the officer to invoke statutory enforcement powers to secure compliance.

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