Power of survey authorises entry and inspection of business premises, verification of records and compelled information. The substituted provision confers a power of survey on Income-tax authorities to enter business premises or places where business records are stated to be kept, require inspection of books and documents, verify cash, stock and valuables, and compel furnishing of information or recording of statements relevant to proceedings under the Act. Entry is time-limited to business or daylight hours; authorities may mark, copy and inventory materials but may not remove them. Post-event inquiries into expenditure are authorised and refusal to comply triggers enforcement powers to secure compliance.