Power of survey

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....t the person has not complied with the provisions of this Code; and     (b) the place is -        (i) within the limits of the area assigned to him; or        (ii) occupied by any person in respect of whom he exercises jurisdiction. (2) The income-tax authority, referred to in sub-section (1), shall enter a....

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....tion, any place at which a business is carried out includes a place-     (a) which is not the principal place of such business;     (b) where any business or activity is being carried out and the tax base relating to such business or activity is not to be included in the total tax base under any provision of this Code;     (c) where any of the ....

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...., stock or valuables; or     (d) examine on oath any person if his statement would be useful for, or relevant to, any proceeding under this Code. (6) The statement made by any person under clause (d) of sub-section (5) may be used in evidence in any proceeding under this Code. (7)  The income-tax authority acting under this section shall, on no account, remove or cause....