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of <h1>Income-tax Officers empowered under Section 133A to conduct on-site surveys and inspections during business hours.</h1> Section 133A of the Income-tax Act, introduced by the Finance Act of 1964, grants Income-tax Officers and authorized Inspectors the power to conduct surveys at any business or professional premises within their jurisdiction. They can inspect books of account and documents, mark them for identification, or extract information as needed. These inspections must occur during business hours, and officers are prohibited from removing documents from the premises. If compliance is refused or evaded, the Income-tax Officer can enforce compliance using powers under section 131.
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