Power of Survey- Section 133A

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..... ctivity of charitable purpose is carried on - For the purpose of survey under this section 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, and require any proprietor, trustee, 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 or such activity for charitable purpose - 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 To afford him the necessary facility to check or verify the cash, stock or other valuable articles, or thing which may be found therei .....

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..... uable article or thing. [ Section 133A(4) ] 5. Time limit for entering into business premises - An income-tax authority may enter any place of business or profession referred to above only during the hours at which such place is open for conduct of business or profession and in case of any other place, only after sunrise and before sunset. Note:- The entry into the business premises must be during the business hours but survey operation can be continued after business hours. [N.K. Mohnot v DCIT 1997 (9) TMI 21 - MADRAS HIGH COURT] 6. Other Powers of income-tax authority acting under section 133A may - (i) Place marks of identification on the books of account or other documents inspected by him and make copies therefrom, (ia) Impound and ret .....

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..... iture incurred, 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 and may have the statements of the assessee or any other person recorded and any statement so recorded may thereafter be used in evidence in any proceeding under this Act. [ Section 133A(5) ] 8. If a person under this section is required to afford facility to the income-tax authority to inspect books of account or other documents or to check or verify any cash, stock or other valuable article or thing or to furnish any information or to have his statement recorded either refuses or evades to do so, the income-tax authority shall have all the powers under section 131(1) for enforcing compliance .....

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