Power of survey

A revenue authority may only access a place of business or profession that is mentioned in a subsection while it is open for the purpose of conducting business or exercising a profession, and only after dawn and before sunset in the case of any other location. An income-tax authority operating under this section may, if he so determines, mark the books of account or other documents that are subject to his inspection with identification markings and create or cause to be made copies or extracts from them.

Any books of accounts or other papers that he inspects may be impounded and held in his possession for however long he sees appropriate by an income tax authority. However, such revenue authority shall not detain any books of account or other documents without first documenting his reasons; or shall not retain any such books of account or other documents in his custody for a period longer than ten days (exclusive of holidays) without first obtaining the Chief Commissioner's or Director General's approval, as applicable.

You must click here section 12a and section 80g for more information.

Any cash, stock, or other valuable item or object that has been reviewed or validated by an income tax authority may be included in an inventory. Any remark made by a person that might be beneficial or relevant in a case under this Act may be recorded by an income-tax body. Any cash, stock, or other valuable item or object may not be taken from the location where the revenue authority has entered when acting according to this section.

When the income-tax authority determines that it is necessary or expedient to do so based on the type and amount of expenditure made by an assessee in connection with a particular function, ceremony, or event, he may ask the assessee who made the expenditure or any other person who is likely to know information about it to provide the information he needs on any matter that may be relevant to, or useful for, his purposes.

If a person under this section who is required to provide the income-tax authority with access to their books of accounts or other documents, or to check or verify any cash, stock, or other valuable article or thing, or to provide any information, refuses to do so or avoids doing so, the revenue authority shall have all the powers under and sub-section of section 131 for ensuring compliance with the requirement made.

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