Power to collect information: tax authorities may enter business premises during business hours to require prescribed information; removal prohibited. The provision creates a statutory power for specified income-tax authorities to enter premises where a business or profession is carried on, within their territorial or jurisdictional limits, and to require proprietors, employees or other attending persons to furnish prescribed information; entry is restricted to business hours and the authority is prohibited from removing books, documents, cash, stock or other valuables. 'Income-tax authority' is defined to include Inspecting Assistant Commissioners, Assistant Directors of Inspection, Income-tax Officers and authorised Inspectors of Income-tax.