Survey powers: tax authorities may enter premises to inspect records, require access and verify assets under specified conditions. Section 253 authorises an income-tax authority to enter business, professional or charitable premises, or places where related records or assets are kept, within its territorial or authorised jurisdiction and during permitted hours; require technical assistance and access (including access codes) to inspect books, documents and computer systems; verify assets and stock; mark and copy records; record statements on oath; impound records or systems with recorded reasons and supervisory approval for extended retention; and compel information, with refusal attracting enforcement powers, subject to prior approval by senior tax authorities.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Survey powers: tax authorities may enter premises to inspect records, require access and verify assets under specified conditions.
Section 253 authorises an income-tax authority to enter business, professional or charitable premises, or places where related records or assets are kept, within its territorial or authorised jurisdiction and during permitted hours; require technical assistance and access (including access codes) to inspect books, documents and computer systems; verify assets and stock; mark and copy records; record statements on oath; impound records or systems with recorded reasons and supervisory approval for extended retention; and compel information, with refusal attracting enforcement powers, subject to prior approval by senior tax authorities.
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