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TMI BlogSubstitution of new section for section 133AX X X X Extracts X X X X X X X X Extracts X X X X ..... provision of this Act, an Income-tax authority 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 he 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 wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng on the business or profession states that any oGBP his books of account or other documents or any part of his cash or stock or other valuable article or thing relating to his business or profession are or is kept. (2) An Income-tax authority may enter any place of business or profession referred to in sub-section (1) only during the hours at which such place is open for the conduct of busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) Where, having regard to the nature and scale of expenditure incurred by an assessee, in connection with any function, ceremony or event, the Income-tax authority is of the opinion that it is necessary or expedient so to do, he may, at any time after such function, ceremony or event, require the assessee by whom such expenditure has been incurred or any person who, in the opinion of the Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 131 for enforcing compliance with the requirement made. Explanation.-In this section,- (a) "Income-tax authority" means an Inspecting Assistant Commissioner, an Assistant Director of Inspection or an Income-tax Officer, and for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5), includes an Inspector of Income-tax, if so authorised by the Income-ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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