Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Authorities Can Collect Information During Business Hours u/s 133B, But Cannot Remove Items From Premises.</h1> Section 133B of the Income-tax Act, introduced by the Finance Act of 1986, grants income-tax authorities the power to collect information relevant to the Act. Authorities can enter any business or professional premises within their jurisdiction to gather prescribed information from proprietors, employees, or others involved in the business. Entry is permitted only during business hours, and authorities are prohibited from removing any books, documents, cash, stock, or valuables from the premises. The term 'Income-tax authority' includes Inspecting Assistant Commissioners, Assistant Directors of Inspection, Income-tax Officers, and authorized Inspectors of income-tax.
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