Power to collect information authorises entry during business hours to require information, with removal of documents prohibited. Section 133B empowers specified income tax authorities to enter business premises within their territorial or jurisdictional limits during business hours to require proprietors, employees or other persons present to furnish prescribed information relevant to the Act, while expressly prohibiting removal of books, documents, cash, stock or other valuables; non compliance attracts a monetary penalty imposed by specified tax officers subject to an opportunity to be heard.
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.
Power to collect information authorises entry during business hours to require information, with removal of documents prohibited.
Section 133B empowers specified income tax authorities to enter business premises within their territorial or jurisdictional limits during business hours to require proprietors, employees or other persons present to furnish prescribed information relevant to the Act, while expressly prohibiting removal of books, documents, cash, stock or other valuables; non compliance attracts a monetary penalty imposed by specified tax officers subject to an opportunity to be heard.
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