What is Power to Collect Certain Information? Section 133B of Income Tax Act 1961

Section 133B of the Income Tax Act, 1961 provides the power of income-tax authorities to collect certain information which may be useful or relevant for the purposes of the Income Tax Act.

Meaning and scope of Section 133B

Under Section 133B, an authorised income-tax authority may enter a building or place where business or profession is carried on and require the proprietor, employee or other person attending such business or profession to furnish prescribed information.

Places where information may be collected

• Any building or place within the area assigned to the authority.
• Any building or place occupied by a person over whom the authority exercises jurisdiction.

Purpose of collection of information

The information collected must be useful for or relevant to the purposes of the Income Tax Act.

Time restriction

An income-tax authority may enter a business or professional place only during the hours when such place is open for conducting business or profession.

Limitation under Section 133B

The authority acting under this section cannot remove books of account, documents, cash, stock or other valuable articles from the building or place entered for collecting information.

Income-tax authority under Section 133B

The section includes Joint Commissioner, Assistant Director, Deputy Director, Assessing Officer and an authorised Inspector of Income-tax as specified under the provision.

Related provisions