Entry powers for tax authorities allow inspection of business premises and require furnishing of prescribed information during open hours. The Income-tax Act authorises specified income-tax officers to enter business or professional premises within their jurisdiction to collect prescribed information from proprietors, employees or other persons present; such entry is restricted to business hours and may occur whether or not the premises are the principal place of business. Officers are prohibited from removing books, documents, cash, stock or other valuable articles. 'Income-tax authority' includes Joint Commissioners, Joint Directors, Assistant Directors, Assessing Officers and authorised Inspectors of Income-tax.