Power of Survey- Section 133A

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..... Occupied by any person in respect of whom he exercises jurisdiction 2. Power to enter any business premises or any place, at which activity of charitable purpose is carried on - For the purpose of survey under this section an income-tax authority may enter any building or place at which a business or profession or an activity for charitable .....

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..... g under this Act. 3. Survey for verifying the compliance of provisions of TDS/TCS - For the purpose of verifying that tax has been deducted or collected at source, enter, any office, or any other place where business or profession is carried on, where books of account or documents are kept and require the deductor or the collector or any other person who may .....

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..... s cash or stock or other valuable articles his business or profession or activity for charitable purpose are or is kept. 5. Time limit for entering into business premises - An income-tax authority may enter any place of business or profession referred to above only during the hours at which such place is open for conduct of business or profession and in case .....

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..... erified by him, iv Record the statement of any person which may be useful for, or relevant to, any proceeding under this Act. 7. Survey in connection with any function - Where, having regard to the nature and scale of expenditure incurred by an assessee, in connection with any function, ceremony or event, the income-tax .....

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..... it has been retracted. [ACIT v Prabhu Dayal Kanojia 2010 (11) TMI 500 - ITAT, JAIPUR] 10. Confessions made during survey is not conclusive and can be retracted. [ CIT v Dhingra Metal Works 2010 (10) TMI 29 - DELHI HIGH COURT ] - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - ta .....

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