Income Tax Act, 2025
Section 14: Ins. by s. 52, ibid. (w.e.f. 12017).
14. Ins. by s. 52, ibid. (w.e.f. 12017).
551
1[Provided also that for the purposes of an agreement referred to in section 90 or section 90A, an
income-tax authority notified under sub-section (2) of section 131 may exercise all the powers conferred
under this section, notwithstanding that no proceedings are pending before it or any other income-tax
authority.]
2[133A. Power of survey.—(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, 3[or]
3[(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,]
4[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—]
(i) to afford him the necessary facility to inspect such books of account or other documents as he
may require and which may be available at such place,
(ii) to afford him the necessary facility to check or verify the cash, stock or other valuable article
or thing which may be found therein, and
(iii) to furnish such information as he may require as to any matter which may be useful for, or
relevant to, any proceeding under this Act.
Explanation.—For the purposes of this sub-section, a place where a business or profession 5[or
activity for charitable purpose] is carried on shall also include any other place, whether any business or
profession 5[or activity for charitable purpose] is carried on therein or not, in which the person carrying on
the business or profession 5[or activity for charitable purpose] states that any of his books of account or
other documents or any part of his cash or stock or other valuable article or thing relating to his business
or profession 5[or activity for charitable purpose] are or is kept.
(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 and, in the
case of any other place, only after sunrise and before sunset.
6[(2A) Without prejudice to the provisions of sub-section (1), an income-tax authority acting under
this sub-section may for the purpose of verifying that tax has been deducted or collected at source in
accordance with the provisions under sub-heading B of Chapter XVII or under sub-heading BB of
Chapter XVII, as the case may be, enter, after sunrise and before sunset, any office, or any other place
where business or profession is carried on, within the limits of the area assigned to him, or 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, where books of account or documents are kept and
of section 131 may exercise all the powers conferred
under this section, notwithstanding that no proceedings are pending before it or any other income-tax
authority.]
2[133A. Power of survey.—
Notwithstanding anything contained in any other provision of this
Act, an income-tax authority may enter—
any place within the limits of the area assigned to him, or
any place occupied by any person in respect of whom he exercises jurisdiction, 3[or]
3[
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,]
4[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—]
to afford him the necessary facility to inspect such books of account or other documents as he
may require and which may be available at such place,
to afford him the necessary facility to check or verify the cash, stock or other valuable article
or thing which may be found therein, and
to furnish such information as he may require as to any matter which may be useful for, or
relevant to, any proceeding under this Act.
Explanation.—For the purposes of this sub-section, a place where a business or profession 5[or
activity for charitable purpose] is carried on shall also include any other place, whether any business or
profession 5[or activity for charitable purpose] is carried on therein or not, in which the person carrying on
the business or profession 5[or activity for charitable purpose] states that any of his books of account or
other documents or any part of his cash or stock or other valuable article or thing relating to his business
or profession 5[or activity for charitable purpose] are or is kept.
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 and, in the
case of any other place, only after sunrise and before sunset.
6[
Without prejudice to the provisions of sub-section