Sec 133b of Income Tax ?

 Power to Collect certain information :



for the purpose of collecting any information under income tax act an income tax authority may enter -



any building or place within the limit of the area assigned to such authority or



any building or place occuiped by any other person in respect of whom he exercise jurisdiction.

In addition to what Devanshi stated I wish to add as further:

Under Sec. 133B the income tax authority 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.

Thus Sec. 133B just empowers income tax authority to collect certain information. While it is Sec. 132 which gives them power to search and seize also.

 in 133 b i.t.authority cant take away books

sec 132 & 133 A  deal with seizure &  taking of books , cash , jewellery . while section 133 B
 

deal with only collection of cetain information