Survey, Search & Seizure Income Tax Act, 1961

Jurisdiction for conducting Survey S. 133A (1)
An Income Tax Authority may enter :
Any place falling in his jurisdictional area.
Any place occupied by any assessee falling in his
jurisdiction.
Any place in respect of which he is authorized for the
purpose of this section by such income tax authority,
who is assigned the area within which such place is
situated or who exercises jurisdiction in respect of
any person occupying such place.
Where the business or profession is carried on by the
assessee not necessarily to be the principal place only, for
this purpose the ‘ place ’ shall also include any other place
where the books of accounts or other documents or any part
of the cash or stock or other valuable article is kept.
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