Section 253(4)(b) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 253(4)] [Section 253] [Entire Act]

Union of India - Subsection

Section 253(4)(b) in The Income Tax Act, 2025

(b)any place in respect of which such authority is authorised for the purposes of this section by an income-tax authority who is assigned the area within which such place is situated or where books of account or documents, or computer system are kept,and on entry to such office or place, the income-tax authority may require the deductor or the collector or any other person who may at that time and place be attending in any manner to such work—

(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; and

(ii)to furnish such information as may be required in relation to such matter.

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Union of India - Subsection

Section 253(4)(b) in The Income Tax Act, 2025