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[Cites 0, Cited by 0] [Section 269(3)] [Section 269] [Entire Act]

Union of India - Subsection

Section 269(3)(b) in The Income Tax Act, 2025

(b)The Valuation Officer or any engineer, overseer, surveyor, or assessor, may require any person in charge of, or in occupation or possession of, such land, building, or other place or such asset, property, or investment to afford the necessary facility to:—
(i)survey or inspect such land, building, or other place or such asset, property, or investment;
(ii)estimate its value; or
(iii)inspect any books of account, document, or record relevant for the valuation of such asset, property, or investment and gather other particulars relating to it.