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    <title>Power to collect Information - Section 133B</title>
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    <description>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.</description>
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