Power of Survey.
141. (1) The prescribed income-tax authority may enter, or authorise any other income-tax authority to enter, any place at which a business is carried out by a person, if —
(a) he has reason to suspect that the person has not complied with the provisions of this Code; and
(b) the place is—
(i) within the limits of the area assigned to him; or
(ii) occupied by any person in respect of whom he exercises jurisdiction.
(2) The income-tax authority, referred to in sub-section (1), shall enter any place of business referred to therein only after sunrise and before sunset, or during the hours at which such place is open for the conduct of business.
(3) On entering the place, the income-tax authority may require any person, who may be attending in any manner to the business at the place, to —
(a) afford him to inspect the books of account or documents available at the place;
(b) afford him to check or verify the cash, stock or other valuable article or thing found there; and
(c) furnish any information relevant, or useful, for the proceedings under this Code, in respect of the person or any other person.
(4) For the purposes of this section, any place at which a business is carried out includes a place—
(a) which is not the principal place of such business;
(b) where any business or activity is being carried out and the tax bases relating to such business or activity is not to be included in the total tax bases under any provision of this Code;
(c) where any of the books of account, documents, cash, stock-in-trade or valuables, relating to the business of the person or the business or activity referred to in clause (b), are kept; or
(d) where any of the books of account, documents or other record containing the particulars regarding deduction of tax at source, or collection of tax at source, made, or required to be made, under this Code, are kept.
(5) On entering the place, the income-tax authority may —
(a) place marks of identification on the books of account, documents or record inspected by him and take extracts, or copies, therefrom;
(b) impound any books of account, documents or record inspected by him, after recording the reasons for doing so;
(c) make an inventory of cash, stock or valuables; or
(d) examine on oath any person if his statement would be useful for, or relevant to, any proceeding under this Code.
(6) The prescribed income-tax authority, for the purpose of verifying the expenditure made by the person in connection with any function, ceremony or event, after such function, ceremony or event, may—
(a) require the person by whom such expenditure has been incurred or any other person who is likely to possess the information regarding such expenditure, to furnish such information which may be useful for, or relevant to, any proceeding under this Code; and
(b) record the statements of any other person in this behalf.
(7) The statement made by any person under clause (d) of sub-section (5) and clause (b) of sub-section (6) may be used in evidence in any proceeding under this Code.
(8) The income-tax authority acting under this section shall, on no account, remove or cause to be removed from the place wherein he has entered any cash, stock or other valuable article or thing.
(9) The income-tax authority shall not retain any books of account, documents or records impounded by him under this section beyond a period of one month without the approval of the Commissioner.
(10) The income-tax authority, other than an Inspector, shall have all the powers under sub-section (1) of section 134 for enforcing compliance, if a person refuses, or evades, to—
(a) afford the facility to the income-tax authority to inspect books of account or other documents;
(b) allow such authority to check or verify any cash, stock or other valuable article or thing;
(c) furnish any information; or
(d) have his statement recorded.
(11) In this section, the expression "proceeding", as on the date on which powers under this section are exercised, shall mean all proceedings under this Code in respect of any year which -
(i) may have been completed on or before such date;
(ii) may be pending as on such date; or
(iii) may be commenced after such date.
