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POWER OF SURVEY Section 133A

Income Tax - Search and Seizure - Procedure, Consequences and Impact - 05 - Notwithstanding anything contained in any other provision of the Income-tax Act, an income-tax authority may enter any building or place at which a business or profession is carried on, and require any proprietor, employee or any other person. To afford him, the necessary facility to inspect such books of account or other documents, To afford him the necessary facility to check or verify the cash, stock or other valuable .....

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fession and in case of any other place, only after sunrise and before sunset. An income-tax authority acting under this section may,- Place marks of identification on the books of account or other documents inspected by him and make copies therefrom, Impound and retain in his custody and books of account or other documents inspected by him. Make an inventory of any cash, stock or other valuable article or thing checked or verified by him, Record the statement of any person which may be useful fo .....

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to do, he may, at any time after such function, ceremony or event, require the assessee or any other person, to furnish such information as he may require and may have the statements of the assessee or any other person recorded. If a person does not co-operate in the survey then the Income-tax authority shall issue summons under section 131 for enforcing compliance with the requirement made. [Non-compliance with summon under section 131(1) result in authorization of search and seizure on the ass .....

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enter any place: Within the limits of the area assigned to him Occupied by any person in respect of whom he exercises jurisdiction What kind of premises can be surveyed:- Only a place where business or profession is carried on (residential premises cannot be surveyed). Obligations of owner of premises or persons present:- To afford the income-tax authority the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place. To aff .....

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cting survey:- to place marks of identification on books of account or other documents and make or cause to be made extracts or copies therefrom. To impound and retain (after recording reasons) in his custody for such period as he thinks fit [retention in excess of 15 days (with effect from 1-10-2014), exclusive of holidays, requires approval of Principal Chief Commissioner/ Principal Director General/Chief Commissioner/Director General any books of account or other documents inspected by him] ( .....

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