133A. [ Power of survey. [Substituted by Act 41 of 1975, Section 37, for Section 133-A (w.e.f. 1.10.1975).]
(1)Notwithstanding anything contained in any other 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,] [or] [ Inserted by Act 22 of 1995, Section 28 (w.e.f. 1.7.1995).](c)[ any place in respect of which he is authorised for the purposes of this section by such income-tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place,] [Inserted by Act 22 of 1995, Section 28 (w.e.f. 1.7.1995).][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 and place be attending in any manner to, or helping in, the carrying on of such business or profession-(i)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,(ii)to afford him the necessary facility to check or verify the cash, stock or other valuable article or thing which may be found therein, and(iii)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.Explanation. - For the purposes of this sub-section, a place where a business or profession is carried on shall also include any other place, whether any business or profession is carried on therein or not, in which the person carrying on the business or profession states that any of 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 business or profession and, in the case of any other place, only after sunrise and before sunset.(3)An income-tax authority acting under this section may,-(i)if he so deems necessary, place marks of identification on the books of account or other documents inspected by him and make or cause to be made extracts or copies therefrom,](ia)[ impound and retain in his custody for such period as he thinks fit any books of account or other documents inspected by him: [ Inserted by Act 20 of 2002, Section 58 (w.e.f. 1.6.2002).]Provided that such income-tax authority shall not-(a)impound any books of account or other documents except after recording his reasons for so doing; or ](b)[ retain in his custody any such books of account or other documents for a period exceeding ten days (exclusive of holidays) without obtaining the approval of the Chief Commissioner or Director General therefor, as the case may be,] [ Substituted by Act 32 of 2003, Section 61, for Clause (b) (w.e.f. 1.6.2003).](ii)[ make an inventory of any cash, stock or other valuable article or thing checked or verified by him, [Substituted by Act 41 of 1975, Section 37, for Section 133-A (w.e.f. 1.10.1975).](iii)record the statement of any person which may be useful for, or relevant to, any proceeding under this Act.(4)An income-tax authority acting under this section shall, on no account, remove or cause to be removed from the place wherein he has entered, ] [Substituted by Act 41 of 1975, Section 37, for Section 133-A (w.e.f. 1.10.1975).] [* * *] [ Certain words omitted by Act 20 of 2002, Section 58 (w.e.f. 1.6.2002).][any cash, stock or other valuable article or thing.(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-tax authority, is likely to possess information as respects the expenditure 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.(6)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 ] [Substituted by Act 41 of 1975, Section 37, for Section 133-A (w.e.f. 1.10.1975).] [sub-section (1) of section 131] [ Substituted by Act 4 of 1988, Section 126, for " sub-Sections (1) and (2) of section 131" (w.e.f. 1.4.1989).][for enforcing compliance with the requirement made:] [Substituted by Act 41 of 1975, Section 37, for Section 133-A (w.e.f. 1.10.1975).][Provided that no action under this section shall be taken by an income-tax authority without the approval of the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner.]Explanation.—In this section,—[(a) "income-tax authority" means—(i)a Principal Commissioner or Commissioner, a Principal Director or Director, a Joint Commissioner or Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer; and(ii)includes an Inspector of Income-tax, for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5),[who is subordinate to the Principal Director General or the Director General or the Principal Chief Commissioner or the Chief Commissioner, as may be specified by the Board;]](b)"proceeding" means any proceeding under this Act in respect of any year which may be pending on the date on which the powers under this section are exercised or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year.
