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Power to collect Information - Section 133B - Income Tax - Ready Reckoner - Income TaxExtract Power to collect Information - Section 133B An income-tax authority may for the purpose of collecting any information enter any building or place at which a business or profession is carried on, and require any proprietor, employees or any other person to furnish the prescribed information. Notes:- 1. The income-tax authority may enter any place of business or profession only during the working hours at which such place is open for the conduct of business or profession. 2. The income tax authority shall on no account, remove the building or place wherein he has entered, any books of account or other documents or any cash, stock or other valuable article.
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