{"act":{"id":"finance-act-1964","short_title":"The Finance Act, 1964","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 1964-1965.","act_number":"5","act_year":1964,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":57,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-1964/"},"unit":"section","section":{"number":"31","heading":"Insertion of new section 133A","text":"Insertion of new section 133A 31. After Section 133 of the Income-tax Act, the following section shall be inserted, namely: — Power of survey \"133A. (J) Notwithstanding anything in any other provision, an Income-tax Officer or any Inspector of Income-tax authorised by him in this behalf may enter— (a) any place within the limits of the area assigned to him, or (b) any place occupied by any person in respect of whom the Income-tax Officer exercise‘s jurisdiction, at which a business or profession is carried on, whether such ‘ place be the principal place or not of such business or profession, and require any proprietor, 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 to afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place, and on the inspection of such accounts or documents he may, if he so deems necessary, place marks of identification thereon or cause to be made extracts therefrom: Provided that the Income-tax Officer or such Inspector of Income-tax may enter any place referred to in this section only during such hours as the place is open for the conduct of the business or profession: Provided further that while acting under, this section the Income-tax Officer or such Inspector of Income-tax shall not remove or cause to be removed from the place which :he has entered any books of account or other documents. (2) If a person who under sub-section (2) is required to afford facility to the Income-tax Officer or the Inspector of Income-tax to inspect books of account or other documents either refuses or evades to do so, the Income-tax Officer shall have all the powers under sub-sections (1) and (2) of section 131 for enforcing compliance of the requirement made.\". [Finance Act, 1964] © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Insertion of new section 133A</b></p><p><b>31.</b> After Section 133 of the Income-tax Act, the following section shall be<i></i> inserted, namely: —</p><p><b> Power of survey</b></p><p>\"133A. (J) Notwithstanding anything in any other provision, an Income-tax Officer or any Inspector of Income-tax authorised by him in this behalf may enter—</p><p><span class=\"num\">(a)</span> any place within the limits of the area assigned to him, or</p><p>(<i>b</i>) any place occupied by any person in respect of whom the Income-tax Officer exercise‘s jurisdiction,</p><p>at which a business or profession is carried on, whether such ‘ place be the principal place or not of such business or profession, and require any proprietor, 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 to afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place, and on the inspection of such accounts or documents he may, if he so deems necessary, place marks of identification thereon or cause to be made extracts therefrom:</p><p>Provided that the Income-tax Officer or such Inspector of Income-tax may enter any place referred to in this section only during such hours as the place is open for the conduct of the business or profession:</p><p>Provided further that while acting under, this section the Income-tax Officer or such Inspector of Income-tax shall not remove or cause to be removed from the place which :he has entered any books of account or other documents.</p><p>(<i>2</i>) If a person who under sub-section (2) is required to afford facility to the Income-tax Officer or the Inspector of Income-tax to inspect books of account or other documents either refuses or evades to do so, the Income-tax Officer shall have all the powers under sub-sections (<i>1</i>) and (<i>2</i>) of section 131 for enforcing compliance of the requirement made.\".</p><p>[Finance Act, 1964]</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":332,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-1964/section/31/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}