Transformation of Income-tax Survey Provisions in India : Clause 253 of the Income Tax Bill, 2025 Vs. Section 133A of the Income-tax Act, 1961

Survey powers modernisation expands access to digital records while preserving timing limits and prior approval safeguards.

Clause 253 expands survey powers to include computer systems, electronic media and virtual digital space, permits entry to any place where business is carried on or where records are kept, and obliges persons present to provide access and technical assistance. It limits entry hours, restricts removal of assets, authorises marking, extracts, oath-recorded statements, time limited impounding with recorded reasons and inventories, mandates prior senior approval for surveys and allows enforcement measures for non-cooperation.