[Section 133A] – ‘Survey’ under Income Tax Act.

 

Table of Contents:

 

·         1.   [Section 133A(1) to (4)]- Specific Survey of Business Premises or any Place, at which the activity of Charitable Purpose is carried on

o    1. Person Authorised to Survey:

§  Action cannot be taken under section 133A(1) without prior approval of Joint Commissioner / Joint Director [Proviso after section 133A (6)1:

o    2.     [Section 133A (1)]- Power to enter any business premises or any place, at which the activity of charitable purpose is carried on for Survey:

§  [Section 133A]- Extension of the Power to Survey

o    3      Requiring the Proprietor, Trustee, Employee, etc. to afford facility for inspection and checking and furnishing information:

o    4.     [Section 133A(2)]- Time of entering the business premises, etc. for survey:

o    5. Survey for verifying the compliance of the provisions of TDS / TCS [Section 133A(2A)]

o    6. Other Powers of Income-Tax Authority conducting Survey [Section 133A (3)]:

·         2.   Survey in Connection with any Function, etc. [Section 133A(5)]:

·         3. Consequences if facilities not provided [Section 133A(6)]:

 



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