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What is Power to collect certain information? Section 133B of Income Tax Act 1961

Power to collect certain information is defined under section 133B of Income Tax Act 1961. Provisions under this Section is :

Section 133B of Income Tax Act "Power to collect certain information"

Section 133B. (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 Joint Commissioner, an Assistant Director or Deputy Directoror an Assessing Officer, and includes an Inspector of Income-tax who has been authorised by the Assessing Officer to exercise the powers conferred under this section in relation to the area in respect of which the Assessing Officer exercises jurisdiction or part thereof.

   
 

Income Tax Act 1961

What are the Income-tax authorities? What is procedure for Appointment of income-tax authorities? Section 116 and 117 of Income Tax Act 1961

What is Control of income-tax authorities? What is Instructions to subordinate authorities? Section 118 and 119 of Income Tax Act 1961

What is Jurisdiction of income-tax authorities? What is Jurisdiction of Assessing Officers? Section 120 and 124 of Income Tax Act 1961

What is Power to transfer cases? What is Change of incumbent of an office? Section 127 and 129 of Income Tax Act 1961

What is Power regarding discovery, production of evidence, etc? Section 131 of Income Tax Act 1961

What is Search and seizure? Section 132 of Income Tax Act 1961

Powers to requisition books of account, etc? Section 132A of Income Tax Act 1961

What is Application of seized or requisitioned assets? Section 132B of Income Tax Act 1961

What is Power to call for information? Section 133 of Income Tax Act 1961

What is Power of survey? Section 133A of Income Tax Act 1961

What is Power to collect certain information? Section 133B of Income Tax Act 1961

What is Power to call for information by prescribed income-tax authority? What is Power to inspect registers of companies? Section 133C and 134 of Income Tax Act 1961

 

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