Insertion of new section 133A
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....e-tax authorised by him in this behalf may enter- (a) any place within the limits of the area assigned to him, or (b) any place occupied by any person in respect of whom the Income-tax Officer 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....


TaxTMI
TaxTMI