Section 133B:
Power to collect certain information.
1(1) Notwithstanding anything contained in any other
provision of this Act, an income-tax authority may, for the purpose of collecting any information which
may be useful for, or relevant to, the purposes of this Act, enter—
(a) any building or place within the limits of the area assigned to such authority ; or
(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.
(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.
(3) For the removal of doubts, it is hereby declared that an income-tax authority acting under this
section shall, on no account, remove or cause to be removed from the building or place wherein he has
entered, any books of account or other documents or any cash, stock or other valuable article or thing.
Explanation.—In this section, “income-tax authority” means a 2
Joint Commissioner, an 3
Assistant
Directoror 4
Deputy Director or an 5
Assessing Officer, and includes an Inspector of Income-tax who
has been authorised by the 5
Assessing Officer to exercise the powers conferred under this section in
relation to the area in respect of which the 5
Assessing Officer exercises jurisdiction or part thereof.
Notes:
1. Ins. by Act 23 of 1986, s. 27 (w.e.f. 13-5-1986).
2. Subs. by Act 21 of 1998, s. 3, for “Deputy Commissioner” (w.e.f. 1-10-1998). Earlier “Deputy Commissioner” was
substituted for “Inspecting Assistant Commissioner” by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988).
3. Subs. by Act 4 of 1988, s. 2, for “Assistant Director of Inspection” (w.e.f. 1-4-1988).
4. Subs. by s. 2, ibid., for “Deputy Director of Inspection” (w.e.f. 1-4-1988).
5. Subs. by s. 2, ibid., for “Income-tax Officer” (w.e.f. 1-4-1988).