Insertion of new section 133B

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Full Text of the Document

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....s Act, an income-tax authority may, for the purpose of collecting any information which may be useful for, or relevant to, the purposes of this Act, enter - (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 ....