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POWER OF SURVEY [Section 133A]

Income Tax - Search and Seizure - Procedure, Consequences and Impact - 05 - POWER OF SURVEY SECTION 133A 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 or an activity for charitable purpose is carried on, whether such place be the principal place or not of such business or profession or of such activity for charitable purpose, and require any proprietor, trustee, employee o .....

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found therein, and To furnish such information as he may require as to any matter which may be useful for, or relevant to, any proceeding under this Act. NOTES:- For the purposes of this section, a place where a business or profession or activity for charitable purpose is carried on shall also include any other place, in which the person carrying on the business/ profession or activity for charitable purpose states that any of his books of account or other documents or any part of his cash or st .....

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ohnot v DCIT (1995) 215 ITR 275 (Mad) affirmed in (1992) 240 ITR 562] 2A. Without prejudice to the provisions of section 133A(1), an 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 Chapter XVII-B (relating to TDS) or Chapter XVII-BB, as the case may be, enter, any office, or any other place where business or profession is carried on, within the limits of the area assigned to hi .....

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lace to furnish such information as he may require in relation to such matter 3. 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 .....

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so 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 u/s 131 for enforcing compliance with the requirement made. Non-compliance with summon u/s 131(1) result in authorization of search and seizure on the assessee. NOTES:- Add .....

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ctor/Assistant Director/Deputy Director/assessing Officer/Tax Recovery Officer/Inspector [with effect from 1-6-2003 Assistant director, Deputy Director, Assessing Officer, Tax Recovery Officer or Inspector must obtain approval of Joint Director or Joint Commissioners before taking action u/s 133(1) Jurisdictional limit:- Authority mentioned above may 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 pre .....

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formation as he may require as to any matter which may be useful for, or relevant to, any proceeding under the act. Time limit of survey:- survey can only be conducted during the hours at which such place is open for conduct of business or profession and, In the case of any other place, only after sunrise and before sunset. Powers of authorities conducting survey:- to place marks of identification on books of account or other documents and make or cause to be made extracts or copies therefrom. T .....

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