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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 133A Amended: Authorities Can Survey Business Premises, Inspect Books, Verify Cash During Business Hours.</h1> Section 133A of the Income-tax Act has been amended to grant Income-tax authorities the power to conduct surveys at any place of business or profession within their jurisdiction. These authorities can inspect books, verify cash or stock, and gather relevant information during business hours. They may mark documents, make inventories, and record statements useful for tax proceedings. Authorities cannot remove documents or valuables from the premises. Additionally, they can request information about expenditures related to events. Non-compliance with these requirements allows authorities to enforce compliance using powers under section 131.
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