Income Tax Act, 2025
Section 3: Ins. by s. 47, ibid. (w.e.f. 12014).
3. Ins. by s. 47, ibid. (w.e.f. 12014).
4. The words “any books of account or other documents or” omitted by Act 20 of 2002, s. 58 (w.e.f. 12002).
5. Subs. by Act 4 of 1988, s. 126, for “sub-sections (1) and (2) of section 131 (w.e.f. 11989).
553
1[Provided that no action under sub-section (1) shall be taken by an Assistant Director or a Deputy
Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without
obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be.]
Explanation.—In this section,—
2[(a) “income-tax authority” means a 3[Principal Commissioner or Commissioner], a Joint
Commissioner, a 4[Principal Director or Director], a Joint Director, an Assistant Director or a Deputy
Director or an Assessing Officer, or a Tax Recovery Officer, and for the purposes of clause (i) of
sub-section (1), clause (i) of sub-section (3) and sub-section (5), includes an Inspector of Income-tax;]
(b) “proceeding” means any proceeding under this Act in respect of any year which may be
pending on the date on which the powers under this section are exercised or which may have been
completed on or before such date and includes also all proceedings under this Act which may be
commenced after such date in respect of any year.
5[133B.Power to collect certain information.—(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 6[Joint Commissioner], an 7[Assistant
Director]or 8[Deputy Director] or an 9[Assessing Officer], and includes an Inspector of Income-tax who
has been authorised by the 9[Assessing Officer] to exercise the powers conferred under this section in
relation to the area in respect of which the 9[Assessing Officer] exercises jurisdiction or part thereof.]
10[133C.Power to call for information by prescribed income-tax authority.—11[(1)] The
prescribed income-tax authority may, for the purposes of verification of information in its possession
relating to any person, issue a notice to such person requiring him, on or before a date to be specified
therein, to furnish information or documents verified in the manner specified therein, which may be
useful for, or relevant to, any inquiry or proceeding under this Act.
and
of section 131 (w.e.f. 11989).
553
1[Provided that no action under sub-section
shall be taken by an Assistant Director or a Deputy
Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without
obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be.]
Explanation.—In this section,—
2[
“income-tax authority” means a 3[Principal Commissioner or Commissioner], a Joint
Commissioner, a 4[Principal Director or Director], a Joint Director, an Assistant Director or a Deputy
Director or an Assessing Officer, or a Tax Recovery Officer, and for the purposes of clause
of
sub-section
of sub-section
and sub-section
“proceeding” means any proceeding under this Act in respect of any year which may be
pending on the date on which the powers under this section are exercised or which may have been
completed on or before such date and includes also all proceedings under this Act which may be
commenced after such date in respect of any year.
5[133B.Power to collect certain information.—
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—
any building or place within the limits of the area assigned to such authority ; or
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.
An income-tax authority may enter any place of business or profession referred to in sub-section
only during the hours at which such place is open for the conduct of business or profession.
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 6[Joint Commissioner], an 7[Assistant
Director]or 8[Deputy Director] or an 9[Assessing Officer], and includes an Inspector of Income-tax who
has been authorised by the 9[Assessing Officer] to exercise the powers conferred under this section in
relation to the area in respect of which the 9[Assessing Officer] exercises jurisdiction or part thereof.]
10[133C.Power to call for information by prescribed income-tax authority.—11[