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<h1>Income Tax Authorities Can Enter Business Premises During Hours to Collect Info Under Section 133B; Non-Compliance Penalty Applies.</h1> Section 133B of the Income Tax Act empowers income-tax authorities to collect information relevant to the Act by entering any business premises within their jurisdiction during business hours. They can require individuals present to furnish prescribed information but cannot remove any documents or valuables. Authorities include Joint Commissioners, Assistant or Deputy Directors, Assessing Officers, and authorized Inspectors. Non-compliance with Section 133B can result in a penalty of up to one thousand rupees, imposed by relevant authorities after giving the person an opportunity to be heard.