Insertion of new section 133A

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..... 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 exercises 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 an .....

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..... ntered any books of account or other documents. (2) If a person who under sub-section (1) 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 m .....

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