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of <h1>Tax authority permitted to enter business premises during business hours to inspect records, copy data, impound with approval</h1> An income-tax authority may enter premises where a business, profession or charitable activity is carried on (or where related books, cash, stock or computer systems are stated to be kept) within its jurisdiction to inspect books, records and electronic information, verify assets/stock, and require assistance, access codes and information. Entry is limited to business hours (or between sunrise and sunset for other places); special rules apply for verifying tax deducted/collected at source. Authorities may mark, copy or extract documents, record statements on oath, impound items temporarily with approval, and make inventories but may not remove assets. Actions require senior approval and noncompliance is enforceable under specified powers.
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