Insertion of new section 133A
31. After Section 133 of the Income-tax Act, the following section shall be inserted, namely: —
Power of survey
"133A. (J) Notwithstanding anything in any other provision, an Income-tax Officer or any Inspector of Income-tax authorised by him in this behalf may enter—
(a) any place within the limits of the area assigned to him, or
(b) any place occupied by any person in respect of whom the Income-tax Officer exercise‘s jurisdiction,
at which a business or profession is carried on, whether such ‘ place be the principal place or not of such business or profession, and require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in the carrying on of, such business or profession to afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place, and on the inspection of such accounts or documents he may, if he so deems necessary, place marks of identification thereon or cause to be made extracts therefrom:
Provided that the Income-tax Officer or such Inspector of Income-tax may enter any place referred to in this section only during such hours as the place is open for the conduct of the business or profession:
Provided further that while acting under, this section the Income-tax Officer or such Inspector of Income-tax shall not remove or cause to be removed from the place which :he has entered any books of account or other documents.
(2) If a person who under sub-section (2) is required to afford facility to the Income-tax Officer or the Inspector of Income-tax to inspect books of account or other documents either refuses or evades to do so, the Income-tax Officer shall have all the powers under sub-sections (1) and (2) of section 131 for enforcing compliance of the requirement made.".
[Finance Act, 1964]