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TMI BlogPower of Survey.X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is— (i) within the limits of the area assigned to him; or (ii) occupied by any person in respect of whom he exercises jurisdiction. (2) The income-tax authority, referred to in sub-section (1), shall enter any place of business referred to therein only after sunrise and before sunset, or during the hours at which such place is open for the conduct of business. (3) On entering the place, the inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oks of account, documents, cash, stock-in-trade or valuables, relating to the business of the person or the business or activity referred to in clause (b), are kept; or (d) where any of the books of account, documents or other record containing the particulars regarding deduction of tax at source, or collection of tax at source, made, or required to be made, under this Code, are kept. (5) On enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arding such expenditure, to furnish such information which may be useful for, or relevant to, any proceeding under this Code; and (b) record the statements of any other person in this behalf. (7) The statement made by any person under clause (d) of sub-section (5) and clause (b) of sub-section (6) may be used in evidence in any proceeding under this Code. (8) The income-tax authority acting under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this section, the expression "proceeding", as on the date on which powers under this section are exercised, shall mean all proceedings under this Code in respect of any year which - (i) may have been completed on or before such date; (ii) may be pending as on such date; or (iii) may be commenced after such date. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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