https://www.taxtmi.com/acts?id=51782 Section 253 authorises an income-tax authority to enter business, professional or charitable premises, or places where related records or assets are kept, within its territorial or authorised jurisdiction and during permitted hours; require technical assistance and access (including access codes) to inspect books, documents and computer systems; verify assets and stock; mark and copy records; record statements on oath; impound records or systems with recorded reasons and supervisory approval for extended retention; and compel information, with refusal attracting enforcement powers, subject to prior approval by senior tax authorities. en-us Thu, 14 Aug 2025 12:07:26 +0530 Tue, 02 Sep 2025 16:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51782 Section 253 authorises an income-tax authority to enter business, professional or charitable premises, or places where related records or assets are kept, within its territorial or authorised jurisdiction and during permitted hours; require technical assistance and access (including access codes) to inspect books, documents and computer systems; verify assets and stock; mark and copy records; record statements on oath; impound records or systems with recorded reasons and supervisory approval for extended retention; and compel information, with refusal attracting enforcement powers, subject to prior approval by senior tax authorities. Act-Rules Income Tax Thu, 14 Aug 2025 12:07:26 +0530 https://www.taxtmi.com/acts?id=51782