TMI BlogPower of surveyX X X X Extracts X X X X X X X X Extracts X X X X ..... mplied 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 during the hours at which such place is open for the condu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or activity is being carried out and the tax base relating to such business or activity is not to be included in the total tax base 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, or activity, referred to in sub-clause (b), are kept; or (d) where any of the books of account, documents or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Code. (7) 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. (8) The income-tax authority shall not retain any books of account, documents or record impounded by him under this section beyond a period of one month without the approval of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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