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of <h1>Income-tax authorities' inspection powers: enter business premises, inspect records, impound systems, record statements, with senior approval</h1> Income-tax authorities may enter premises where a business, profession or charitable activity is carried on, or any place where related books, cash, stock or computer systems are kept, within their territorial or delegated jurisdiction, during business hours (or sunrise to sunset for other places) to inspect records, verify assets/stock and obtain information. They may require technical assistance and access, mark and copy records, record statements on oath, impound documents or systems (generally up to 15 days unless approved), and make inventories; they may not remove assets or stock. Enforcement powers apply for non-compliance, entry requires prior senior approval, and specified officials are authorised to act.
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