Power of survey authorises entry and inspection of business premises with limited impoundment and enforcement powers. Power of survey authorises specified income-tax authorities and subordinates to enter premises where business, profession or charitable activity is carried on, or places stated to contain records or valuables, to inspect books and documents, verify cash, stock and other articles, and require information and statements relevant to proceedings. Authorities may mark, copy, impound records after recording reasons and retain them beyond fifteen days only with senior approval, but may not remove cash, stock or other valuables; refusal may be enforced by compulsory assessment powers.