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Survey, Search & Seizure Income Tax Act, 1961

Survey, Search & Seizure Income Tax Act, 1961

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Power of <strong>Survey</strong> team, vis a vis,<br />

Obligation of tax payer, S.133A(1)<br />

i. Power to inspect books of accounts or other<br />

documents available at such place. ( Power is<br />

also available with Inspector of <strong>Income</strong> <strong>Tax</strong> )<br />

ii. Check or verify the cash, stock or other valuable or<br />

thing found therein<br />

iii. May require to furnish any information as may be<br />

useful for any proceedings under the <strong>Act</strong><br />

14

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