https://www.taxtmi.com/acts?id=45759 Insertion establishes a power of survey allowing an Income-tax Officer or authorised Inspector to enter business premises within his area or over which he has jurisdiction during business hours, require persons present to facilitate inspection of books of account and other documents, place marks of identification or make extracts on inspection, and prohibits removal of such books or documents; refusal or evasion permits the officer to invoke statutory enforcement powers to secure compliance. en-us Mon, 02 Dec 2024 18:10:31 +0530 Mon, 02 Dec 2024 18:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45759 Insertion establishes a power of survey allowing an Income-tax Officer or authorised Inspector to enter business premises within his area or over which he has jurisdiction during business hours, require persons present to facilitate inspection of books of account and other documents, place marks of identification or make extracts on inspection, and prohibits removal of such books or documents; refusal or evasion permits the officer to invoke statutory enforcement powers to secure compliance. Act-Rules F. Acts / Amendment Acts Mon, 02 Dec 2024 18:10:31 +0530 https://www.taxtmi.com/acts?id=45759