Income-tax Act, 1961

Power of survey.

133A. (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
(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,

at which a business or profession or an 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, and 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-

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