SURVEY U/S 133A(2A)

Yes they can, When you'll see the Section 133A(2A), it starts with the words "Without prejudice to the provision of Sub Section (1)" which clearly means that it is a power which is specific in respect of TDS/TCS issues but it is not exclusive but in addition to that which is being provided under Sub Section (1).

Practically speaking, when the order for Survey is issued the authority never restrict their officer to check the TDS/TCS matters only and leave the rest but they always given the order to enter the premise and search every relevant records.

THANK YOU SO MUCH SIR...

You are most welcome Pushp. 😊

yes they can but they can't impound any books and documents and make inventory of cash, stock in trade or books and documents . so it's as good as futile effort to verify other aspects since the same could not be substantiated with books. so normally they restrict to TDS and tcs aspects alone

they can also impound and retain the books of accounts(BOA) .. provided they have a reason for doing so. Such BOA cannot be retained beyond 15 days without obtaining approval.

but authorized officers proceeding under section 133A(2A) have no powers to impound boa

yes bro accepted.just now cross verified. Provo to sec 133A(3). BOA cannot be impounded and retained in relation to survey conducted under sec 133A(2A).