Insertion of new section 133A

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Full Text of the Document

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....n 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, employee or any other person who may at that....