TMI BlogPower of Survey.X X X X Extracts X X X X X X X X Extracts X X X X ..... de; 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mony 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me-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 und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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