https://www.taxtmi.com/acts?id=10923 The provision grants the income-tax authority a power of survey to enter business premises on reasonable suspicion of non compliance within its territorial or jurisdictional limits, during business hours or between sunrise and sunset for other places. On entry the authority may inspect books and records, verify cash, stock and valuables, require information, mark or copy records, impound documents with recorded reasons, inventory assets, and examine persons on oath; statements may be used in evidence. Removal of cash or valuables is prohibited and impounded records may not be kept beyond one month without Commissioner approval. en-us Thu, 20 Aug 2009 13:06:48 +0530 Thu, 20 Aug 2009 13:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10923 The provision grants the income-tax authority a power of survey to enter business premises on reasonable suspicion of non compliance within its territorial or jurisdictional limits, during business hours or between sunrise and sunset for other places. On entry the authority may inspect books and records, verify cash, stock and valuables, require information, mark or copy records, impound documents with recorded reasons, inventory assets, and examine persons on oath; statements may be used in evidence. Removal of cash or valuables is prohibited and impounded records may not be kept beyond one month without Commissioner approval. Act-Rules Bills Thu, 20 Aug 2009 13:06:48 +0530 https://www.taxtmi.com/acts?id=10923