Insertion of new section 133B

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..... ax authority may, for the purpose of collecting any information which may be useful for, or relevant to, the purposes of this Act, enter - (a) any building or place within the limits of the area assigned to such authority, or (b) any building or place occupied by any person in respect of whom he exercises jurisdiction, at which a business or profession is carried on, whether such place be the prin .....

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..... this section, Income-tax authority means an Inspecting Assistant Commissioner, an Assistant Director of Inspection or an Income-tax Officer, and includes an Inspector of income-tax who has been authorised by the Income-tax Officer to exercise the powers conferred under this section in relation to the area in respect of which the Income-tax Officer exercises jurisdiction or part thereof.'. - .....

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