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| 22 | Voice of CAScope ofpowersPenaltyProvisionsPowers ofIncome TaxAuthorityThe scope of the survey action includes thefollowing functionsa) To impound books of account and otherdocuments subject to conditions prescribedtherein.b) To place marks of identification on thebooks of account or other documents andmake extracts or copies there from.Sec 272AA does not gets attaracted fordefault u/s 133AAn income-tax authority acting under thissection may,—(i) if he so deems necessary, place marksof identification on the books of accountor other documents inspected by him andmake or cause to be made extracts or copiestherefrom,(ia) impound and retain in his custody forsuch period as he thinks fit any books ofaccount or other documents inspected byhim:Provided that such income-tax authorityshall not—(a) impound any books of account or otherdocuments exceptafter recording his reasons for so doing; or(b) retain in his custody any such books ofaccount or otherdocuments for a period exceeding ten days(exclusive ofholidays) without obtaining the approval ofthe ChiefCommissioner or Director General therefor,as the casemay be,(ii) make an inventory of any cash, stock orother valuable article or thing checked orverified by him,(iii) record the statement of any personwhich may be useful for, or relevant to, anyproceeding under this Act.No such provision u/s133BPenalty for failureto comply with theprovisions of Sec 133Bmay extend to Rs 1,000/-u/s 272AA.An income-tax authorityacting under thissection may require anyproprietor, employee orany other person whomay at that time andplace be attending in anymanner to, or helping in,the carrying on of suchbusiness or profession tofurnish such informationas may be prescribedFor the removal ofdoubts, it is herebydeclared that an incometaxauthority actingunder this section shall,on no account, removeor cause to be removedfrom the building orplace wherein he hasentered, any booksof account or otherdocuments or any cash,stock or other valuablearticle or thing.