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of <h1>Clause 253 grants tax authorities wide survey powers to access premises, electronic data, impound systems; noncompliance attracts section 246(1)</h1> Clause 253 grants tax authorities survey powers to enter business or other premises, demand technical assistance (including access codes), inspect books, electronic data and computer systems, record statements on oath, mark/copy material and impound documents or systems (retention up to 15 days, longer with approval), with temporal limits for entry and restricted actions when verifying TDS/TCS; failure to comply attracts enforcement under section 246(1). The Bill's original text more explicitly covered virtual digital space and ancillary system material, while the enacted Act narrows phrasing to 'information in electronic form or on a computer system,' but adds express authority to impound computer systems and an explicit definition of 'proceeding.'
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