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of <h1>Income Tax Bill 2025: Clause 253 Empowers Tax Authorities with Inspection Rights During Business Hours</h1> Clause 253 of the Income Tax Bill, 2025, grants income-tax authorities the power to enter any business, professional, or charitable premises within their jurisdiction for inspection purposes. They can demand access to books, documents, and electronic systems, verify assets, and require information relevant to tax proceedings. Inspections are limited to business hours or daylight hours for other locations. Authorities can mark, copy, or impound documents, record statements, and verify expenditures post-events. Compliance is mandatory, with enforcement powers available for non-cooperation. Actions require prior approval from senior tax officials, and the term 'income-tax authority' encompasses various tax officials.
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