Section 133A(1): Any place 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 charitable activity, notwithstanding any other provision of this Act, an income tax authority may enter –
i. any place within the limits of area assigned to him; or
ii. any place occupied by any person in respect of whom he exercise jurisdiction; or
iii. any place in respect of which he is authorized, by such income tax authority, who is assigned the area within such place is situated or who exercise jurisdiction in respect of any person occupying such place.
And require any proprietor, attending in any manner –
a) to afford him the necessary facility to inspect books/ documents etc.
b) to afford him necessary facility to check / verify the cash/stock or valuable article etc.
c) to furnish such information as he may require as to any matter which may be useful for, or relevant to, any proceeding under this Act.
Section 133A(2): time of entering the business premises:
i) any place of business or profession – only during the hours at which such place is open for conduct of business or profession but can continue after business hours also and,
ii) in the case of any other place, only after sunrise and before sunset.
Section 133A(2A): under this section survey is conducted for the purpose verifying the compliance of TDS / TCS provisions. But shall not have any power to check or verify the cash / stock or any other valuable items.
Section 133A(3): An income tax authority under this section may –
i) place mark of identification on the books / other documents inspected by him and make or cause to be made extract or copies therefrom,
ii) impound and retain in his custody any books of account or other documents inspected by him:
However such income tax authority shall not –
a) impound any books of account / documents except after recording his reasons for doing so; or
b) retain in his custody for a period exceeding 15 days without approval of Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General, as the case may be
iii) make an inventory of any cash, stock or other valuable items
iv) record the statement of any person which may be useful
Section 133A(4): An income tax authority acting under this section shall, on no account, remove or cause to be removed any cash, stock or any other valuable article from the place wherein he has entered.
Section 133A(5) – this section is specifically related with survey in connection with any function etc:
Where, having regard to the nature and scale of expenditure incurred by an assessee, in connection with any function, ceremony or event, the income-tax authority is of the opinion that it is necessary or expedient so to do, he may, at any time after such function, ceremony or event, require the assessee by whom such expenditure has been incurred or any person who, in the opinion of the income-tax authority, is likely to possess information as respects the expenditure incurred, to furnish such information as he may require as to any matter which may be useful for, or relevant to, any proceeding under this Act and may have the statements of the assessee or any other person recorded and any statement so recorded may thereafter be used in evidence in any proceeding under this Act.
Section 133A(6) – consequences if facilities not provided
i. power u/s 131(1) for enforcing compliance with the requirement made
ii. may approach higher authority with a view to obtain a proper warrant of authorization to convert the survey action into a search and seizure action
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