Power to collect certain information

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....r place within the limits of the area assigned to such authority ; or (b)  any building or place occupied by any person in respect of whom he exercises jurisdiction, at which a business or profession is carried on, whether such place be the principal place or not of such business or profession, and require any proprietor, employee or any other person who may at that time and place be atten....

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.... and includes an Inspector of Income-tax who has been authorised by the 6[Assessing] Officer to exercise the powers conferred under this section in relation to the area in respect of which the 7[Assessing] Officer exercises jurisdiction or part thereof.]     *************** NOTES:- 1. Inserted vide Section 27 of the Finance Act, 1986 w.e.f. 13-05-1986 2. Substituted vide Sec....