https://www.taxtmi.com/article/detailed?id=1227 Survey under section 133A permits designated income tax officers to inspect business premises to verify stock, cash, books and documents; residential premises are includable only if the assessee identifies them as holding business records or assets. Officers may examine, copy and mark documents and record statements, may impound books with recorded reasons and limited retention, but may not seize cash or stock during survey. Surveys may be converted into search and seizure where discovery indicates substantial evasion, subject to authorization. en-us Mon, 28 Mar 2011 18:00:02 +0530 Mon, 28 Mar 2011 18:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1227 Survey under section 133A permits designated income tax officers to inspect business premises to verify stock, cash, books and documents; residential premises are includable only if the assessee identifies them as holding business records or assets. Officers may examine, copy and mark documents and record statements, may impound books with recorded reasons and limited retention, but may not seize cash or stock during survey. Surveys may be converted into search and seizure where discovery indicates substantial evasion, subject to authorization. Articles Income Tax Mon, 28 Mar 2011 18:00:02 +0530 https://www.taxtmi.com/article/detailed?id=1227