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[Cites 0, Cited by 0] [Section 133B(1)] [Section 133B] [Entire Act]

Union of India - Subsection

Section 133B(1)(b) in The Income Tax Act, 1961

(b)any building or place occupied by any person in respect of whom he exercises jurisdiction, 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 to furnish such information as may be, prescribed.