Power to collect certain information
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.... (a) any building or 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....
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.... Deputy Director] or an ^5[Assessing] Officer, 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 Financ....
TaxTMI