Extension of the power to survey

The existing provisions of section 133A empower an income-tax authority to enter any place, at which a business or profession is carried on, or at which any books of account or other documents or any part of cash or stock or other valuable article or thing relating to the business or profession are kept, for the purposes of conducting a survey.

It is proposed to widen the scope of the said section by amending sub-section (1) to include any place, at which an activity for charitable purpose is carried on.

This amendment will take effect from lst April, 2017.

[Clause 53]

Extract of relevant clause from Finance Bill, 2017

Amendment of section 133A.

53. In section 133A of the Income-tax Act, in sub-section (1),—

(i) in the long line, for the portion beginning with “at  which a business or profession” and ending with “such business or profession––”, the following shall be substituted,  namely:—

“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––”;

(ii) in the Explanation, after the words “business or profession” wherever they occur, the words “or activity for charitable purpose” shall be inserted.

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February 2024