(1)Irrespective of anything contained in any other provision of this Act, an income-tax authority may enter any place at which a business or profession, or activity for charitable purpose is carried on, whether such place be the principal place or not of such business or profession or of such activity for charitable purpose, where such place—(a)is within the limits of the area assigned to such authority; or(b)is occupied by any person in respect of whom such authority exercises jurisdiction; or(c)in respect of which such authority is authorised for the purposes of this section by 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,and, upon entry into such a place, may require any proprietor, trustee, 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 or such activity for charitable purpose—(i)to provide the necessary technical and other assistance (including access code) to enable the inspection of such books of account or other documents, or information in electronic form or on a computer system, as may be required and which may be available at such place;(ii)to provide the necessary facility to check or verify the asset, stock, which may be found therein; and(iii)to furnish such information as such authority may require as to any matter which may be useful for, or relevant to, any proceeding under this Act.
