https://www.taxtmi.com/acts?id=47003 The provision creates a statutory power for specified income-tax authorities to enter premises where a business or profession is carried on, within their territorial or jurisdictional limits, and to require proprietors, employees or other attending persons to furnish prescribed information; entry is restricted to business hours and the authority is prohibited from removing books, documents, cash, stock or other valuables. "Income-tax authority" is defined to include Inspecting Assistant Commissioners, Assistant Directors of Inspection, Income-tax Officers and authorised Inspectors of Income-tax. en-us Fri, 03 Jan 2025 15:08:31 +0530 Fri, 03 Jan 2025 15:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47003 The provision creates a statutory power for specified income-tax authorities to enter premises where a business or profession is carried on, within their territorial or jurisdictional limits, and to require proprietors, employees or other attending persons to furnish prescribed information; entry is restricted to business hours and the authority is prohibited from removing books, documents, cash, stock or other valuables. "Income-tax authority" is defined to include Inspecting Assistant Commissioners, Assistant Directors of Inspection, Income-tax Officers and authorised Inspectors of Income-tax. Act-Rules F. Acts / Amendment Acts Fri, 03 Jan 2025 15:08:31 +0530 https://www.taxtmi.com/acts?id=47003