Power to enter business premises for information collection, with limits on hours and prohibition on removing records. Clause 254 empowers an income-tax authority to enter any building or place within its area or occupied by a person under its jurisdiction where a business or profession is carried on, and to require proprietors, employees or other persons attending there to furnish prescribed information; entry is limited to hours when the place is open and the authority must not remove books, documents, cash, stock or other valuables. 'Income-tax authority' is defined to include specified senior officers and Inspectors authorised by an Assessing Officer.