TMI BlogAmendment of section 133AX X X X Extracts X X X X X X X X Extracts X X X X ..... income-tax authority acting under this sub-section may for the purpose of verifying that tax has been deducted or collected at source in accordance with the provisions under sub-heading B of Chapter XVII or under sub-heading BB of Chapter XVII, as the case may be, enter, after sunrise and before sunset, any office, or any other place where business or profession is carried on, within the limits o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) retain in his custody any such books of account or other documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General or the Principal Commissioner or the Commissioner or the Principal Director or the Director therefor, as the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... verifying that tax has been deducted or collected at source in accordance with the provisions under sub-heading B of Chapter XVII or under sub-heading BB of Chapter XVII, as the case may be, enter, after sunrise and before sunset, any office, or any other place where business or profession is carried on, within the limits of the area assigned to him, or any place in respect of which he is authoris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount or other documents only for a period of ten days (exclusive holidays) without obtaining the approval of the Chief Commissioner or Director General therefor, as the case may be. It is proposed to substitute the aforesaid clause (b) of the proviso to clause (ia) in sub-section (3) of aforesaid section 133A so as to provide that an income-tax authority under the said section shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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