Amendment of section 133A

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....bsp;      "(2A) Without prejudice to the provisions of sub-section (1), an income-tax authority acting under this sub-section may for the purpose of verifying that tax has been deducted or collected at source in accordance with the provisions under sub-heading B of Chapter XVII or under sub-heading BB of Chapter XVII, as the case may be, enter, after sunrise and before sun....

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....quire in relation to such matter.";           (II) in sub-section (3), in clause (ia), in the proviso, for clause (b), the following clause shall be substituted, namely:--           "(b) retain in his custody any such books of account or other documents for a period exceeding fifteen days (exclusive of ....

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....contained in section 133A empowers the income-tax authority to enter a premises in which business or profession is carried out for the purposes of survey.           It is proposed to amend section 133A so as to insert sub- section (2A) after sub-section (2) so as to provide that without prejudice to the provisions of sub-section (1), an income-tax au....

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....;     (i) to afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place, and           (ii) to furnish such information as he may require in relation to such matter.           Under the existing pro....