(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.
