9911796707
TMI BlogAmendment of section 133AX X X X Extracts X X X X X X X X Extracts X X X X ..... is sub-section may for the purpose of verifying that tax has been deducted or collected at source in accordance with the provisions under sub-heading B of Chapter XVII or under sub-heading BB of Chapter XVII, as the case may be, enter, after sunrise and before sunset, any office, or any other place where business or profession is carried on, within the limits of the area assigned to him, or any pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fifteen days (exclusive of holidays) without obtaining the approval of the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General or the Principal Commissioner or the Commissioner or the Principal Director or the Director therefor, as the case may be, ; (III) in sub-section (3), the following proviso shall be inserted, namely: Provided that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B of Chapter XVII, as the case may be, enter, after sunrise and before sunset, any office, or any other place where business or profession is carried on, within the limits of the area assigned to him, or any place in respect of which he is authorised for the purposes of this section by such income-tax authority who is assigned the area within which such place is situated, where books of account or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roposed to substitute the aforesaid clause (b) of the proviso to clause (ia) in sub-section (3) of aforesaid section 133A so as to provide that an income-tax authority under the said section shall not retain in his custody any such books of account or other documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the Principal Chief Commissioner or Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X
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