The Income-Tax Act, 1961

133. Power to call for information.-

The ¹[Assessing Officer], the ²[Deputy Commissioner (Appeals)], ³[the ⁴[Joint Commissioner] or the Commissioner (Appeals)] may, for the purposes of this Act,-

(1) require any firm to furnish him with a return of the names and addresses of the partners of the firm and their respective shares;

(2) require any Hindu undivided family to furnish him with a return of the names and addresses of the manager and the members of the family;

(3) require any person whom he has reason to believe to be a trustee, guardian or agent, to furnish him with a return of the names of the persons for or of whom he is trustee, guardian or agent, and of their addresses;

(4) require any assessee to furnish a statement of the names and addresses of all persons to whom he has paid in any previous year rent, interest, commission, royalty or brokerage, or any annuity, not being any annuity taxable under the head "Salaries" amounting to more than ⁵[one thousand rupees, or such higher amount as may be prescribed], together with particulars of all such payments made;

(5) require any dealer, broker or agent or any person concerned in the management of a stock or commodity exchange to furnish a statement of the names and addresses of all persons to whom he or the exchange has paid any sum in connection with the transfer, whether by way of sale, exchange or otherwise, of assets, or on whose behalf or from whom he or the exchange has received any such sum, together with particulars of all such payments and receipts;

(6) require any person, including a banking company or any officer thereof, to furnish information in relation to such points or matters, or to furnish statements of accounts and affairs verified in the manner specified by the ¹[Assessing Officer], the ⁶[Deputy Commissioner (Appeals)], ³[the ⁷[Joint Commissioner] or the Commissioner (Appeals)], giving information in relation to such points or matters as, in the opinion of the ¹[Assessing Officer], the ⁶[Deputy Commissioner (Appeals)], ³[the ⁷[Joint Commissioner] or the Commissioner (Appeals)], will be useful for, or relevant to, any ⁸[enquiry or] proceeding under this Act: ⁹[Provided that the powers referred to in clause (6), may also be exercised by the ¹⁰[Principal Director General or Director General], the 1¹[Principal Chief Commissioner or Chief Commissioner], the 1²[Principal Director or Director] 1³[or the Principal Commissioner or Commissioner or the Joint Director or Deputy Director or Assistant Director]:

⁸[Provided further that the power in respect of an inquiry, in a case where no proceeding is pending, shall not be exercised by any income-tax authority below the rank of 1²[Principal Director or Director] or 1³[Principal Commissioner or Commissioner 1⁴[, other than the Joint Director or Deputy Director or Assistant Director,]] without the prior approval of the 1²[Principal Director or Director] or, as the case may be, the 1³[Principal Commissioner or Commissioner]:]

¹[Provided also that for the purposes of an agreement referred to in section 90 or section 90A, an income-tax authority notified under sub-section (2) of section 131 may exercise all the powers conferred under this section, notwithstanding that no proceedings are pending before it or any other income-tax authority.]

1. Subs. by Act 4 of 1988, s. 2, for "Income-tax" (w.e.f. 1-4-1988).

2. Subs. by s. 2, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988)

3. Subs. by Act 29 of 1977, s. 39 and the Fifth Schedule, for "or the Inspecting Assistant Commissioner" (w.e.f. 10-7-1978).

4. Subs. by Act 21 of 1998, s. 3, for "Deputy Commissioner" (w.e.f. 1-10-1998). Earlier Substituted by 4 of 1988, s. 2 (w.e.f. 1-4-1988).

5. Subs. by Act 4 of 1988, s. 39, for "four hundred rupees" (w.e.f. 1-4-1988).

6. Subs. by s. 2, ibid., for "Appellate Assistant Commissioner" (w.e.f. 1-4-1988).

7. Subs. by 21 of 1998, s. 3, for "Deputy Commissioner" (w.e.f. 1-10-1998). Earlier Substituted as "Deputy Commissioner" for "Inspecting Assistant Commissioner" by 4 of 1988, s. 2 (w.e.f. 1-4-1988).

8. Ins. by Act 22 of 1995, s. 27 (w.e.f. 1-7-1995).

9. Ins. by Act 4 of 1988, s. 39 (w.e.f. 1-4-1989).

10. Subs. by Act 25 of 2014, s. 4, for "Director General" (w.r.e.f. 1-6-2013).

11. Subs. by s. 4, ibid., for "Chief Commissioner" (w.r.e.f. 1-6-2013).

12. Subs. by s. 4, ibid., for "Director" (w.r.e.f. 1-6-2013).

13. Subs. by Act 7 of 2017, s. 52, for "and the Principal Commissioner or Commissioner" (w.e.f. 1-4-2017).

14. Ins. by s. 52, ibid. (w.e.f. 1-4-2017).

1. Ins. by Act 8 of 2011, s. 23 (w.e.f. 1-6-2011).

²[133A. Power of survey.-

(1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority 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 he exercises jurisdiction, ³[or]

³[(c) any place in respect of which he is authorised for the purposes 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,] ⁴[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 of such activity for charitable purpose, and require any proprietor, trustee, 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 or such activity for charitable purpose-]

(i) 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,

(ii) to afford him the necessary facility to check or verify the cash, stock or other valuable article or thing which may be found therein, and

(iii) 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.

Explanation.-For the purposes of this sub-section, a place where a business or profession ⁵[or activity for charitable purpose] is carried on shall also include any other place, whether any business or profession ⁵[or activity for charitable purpose] is carried on therein or not, in which the person carrying on the business or profession ⁵[or activity for charitable purpose] states that any of his books of account or other documents or any part of his cash or stock or other valuable article or thing relating to his business or profession ⁵[or activity for charitable purpose] are or is kept.

(2) An income-tax authority may enter any place of business or profession referred to in sub-section (1) only during the hours at which such place is open for the conduct of business or profession and, in the case of any other place, only after sunrise and before sunset.

⁶[(2A) Without prejudice to the provisions of sub-section (1), an income-tax authority acting under this sub-section may for the purpose of verifying that tax has been deducted or collected at source in accordance with the provisions under sub-heading B of Chapter XVII or under sub-heading BB of Chapter XVII, as the case may be, enter, after sunrise and before sunset, any office, or any other place where business or profession is carried on, within the limits of the area assigned to him, or any place in respect of which he is authorised for the purposes of this section by such income-tax authority who is assigned the area within which such place is situated, where books of account or documents are kept and require the deductor or the collector or any other person who may at that time and place be attending in any manner to such work,-

(i) 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

(ii) to furnish such information as he may require in relation to such matter.]

(3) An income-tax authority acting under this section may,-

(i) if he so deems necessary, place marks of identification on the books of account or other documents inspected by him and make or cause to be made extracts or copies therefrom,

¹[(ia) impound and retain in his custody for such period as he thinks fit any books of account or other documents inspected by him:

Provided that such income-tax authority shall not-

(a) impound any books of account or other documents except after recording his reasons for so doing; or

²[(b) retain in his custody any such books of account or other documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General or the Principal Commissioner or the Commissioner or the Principal Director or the Director therefor, as the case may be,]]

(ii) make an inventory of any cash, stock or other valuable article or thing checked or verified by him,

(iii) record the statement of any person which may be useful for, or relevant to, any proceeding under this Act :

³[Provided that no action under clause (ia) or clause (ii) shall be taken by an income-tax authority acting under sub-section (2A).]

(4) An income-tax authority acting under this section shall, on no account, remove or cause to be removed from the place wherein he has entered, 4*** any cash, stock or other valuable article or thing.

(5) 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.

(6) If a person under this section is required to afford facility to the income-tax authority to inspect books of account or other documents or to check or verify any cash, stock or other valuable article or thing or to furnish any information or to have his statement recorded either refuses or evades to do so, the income-tax authority shall have all the powers under ⁵[sub-section (1) of section 131] for enforcing compliance with the requirement made:

¹[Provided that no action under sub-section (1) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be.]

Explanation.-In this section,-

²[(a) "income-tax authority" means a ³[Principal Commissioner or Commissioner], a Joint Commissioner, a ⁴[Principal Director or Director], a Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer, and for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5), includes an Inspector of Income-tax;]

(b) "proceeding" means any proceeding under this Act in respect of any year which may be pending on the date on which the powers under this section are exercised or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year.

2. Subs. by Act 41 of 1975, s. 37, for section 133A (w.e.f. 1-10-1975).

3. Ins. by Act 22 of 1995, s. 28 (w.e.f. 1-7-1995).

4. Subs. by Act 7 of 2017, s. 53, for certain words (w.e.f. 1-4-2017).

5. Ins. by s. 53, ibid. (w.e.f. 1-4-2017).

6. Ins. by Act 25 of 2014, s. 47 (w.e.f. 1-10-2014).

1. Ins. by Act 20 of 2002, s. 58 (w.e.f. 1-6-2002).

2. Subs. by Act 25 of 2014, s. 47, ibid., for clause (ia) (w.e.f. 1-10-2014).

3. Ins. by s. 47, ibid. (w.e.f. 1-10-2014).

4. The words "any books of account or other documents or" omitted by Act 20 of 2002, s. 58 (w.e.f. 1-6-2002).

5. Subs. by Act 4 of 1988, s. 126, for "sub-sections (1) and (2) of section 131 (w.e.f. 1-4-1989).

1. Ins. by Act 32 of 2003, s. 61 (w.e.f. 1-6-2003).

2. Subs.by s. 61, ibid., for clause (a) (w.e.f. 1-6-2003).

3. Subs. by Act 25 of 2014, s. 4, for "Commissioner" (w.r.e.f. 1-6-2013).

4. Subs. by s. 4, ibid., for "Director" (w.r.e.f. 1-6-2013).

⁵[133B.Power to collect certain information.-

(1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority may, for the purpose of collecting any information which may be useful for, or relevant to, the purposes of this Act, enter-

(a) any building or place within the limits of the area assigned to such authority ; or

(b) any building or place occupied by any person in respect of whom he exercises 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 furnish such information as may be prescribed.

(2) An income-tax authority may enter any place of business or profession referred to in sub-section (1) only during the hours at which such place is open for the conduct of business or profession.

(3) For the removal of doubts, it is hereby declared that an income-tax authority acting under this section shall, on no account, remove or cause to be removed from the building or place wherein he has entered, any books of account or other documents or any cash, stock or other valuable article or thing.

Explanation.-In this section, "income-tax authority" means a ⁶[Joint Commissioner], an ⁷[Assistant Director]or ⁸[Deputy Director] or an ⁹[Assessing Officer], and includes an Inspector of Income-tax who has been authorised by the ⁹[Assessing Officer] to exercise the powers conferred under this section in relation to the area in respect of which the ⁹[Assessing Officer] exercises jurisdiction or part thereof.]

5. Ins. by Act 23 of 1986, s. 27 (w.e.f. 13-5-1986).

6. Subs. by Act 21 of 1998, s. 3, for "Deputy Commissioner" (w.e.f. 1-10-1998). Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner" by Act 4 of 1988, s. 2 (w.e.f. 1-4-1988).

7. Subs. by Act 4 of 1988, s. 2, for "Assistant Director of Inspection" (w.e.f. 1-4-1988).

8. Subs. by s. 2, ibid., for "Deputy Director of Inspection" (w.e.f. 1-4-1988).

9. Subs. by s. 2, ibid., for "Income-tax Officer" (w.e.f. 1-4-1988).

¹⁰[133C.Power to call for information by prescribed income-tax authority.-

1¹[(1)] The prescribed income-tax authority may, for the purposes of verification of information in its possession relating to any person, issue a notice to such person requiring him, on or before a date to be specified therein, to furnish information or documents verified in the manner specified therein, which may be useful for, or relevant to, any inquiry or proceeding under this Act.

¹[(2) Where any information or document has been received in response to a notice issued under subsection (1), the prescribed income-tax authority may process such information or document and make available the outcome of such processing to the Assessing Officer.]

²[(3) The Board may make a scheme for centralized issuance of notice and for processing of information or documents and making available the outcome of the processing to the Assessing Officer.]

Explanation.-In this section, the term "proceeding" shall have the meaning assigned to it in clause (b) of the Explanation to section 133A.]

10. Ins. by Act 25 of 2014, s. 48 (w.e.f. 1-10-2014).

11. Section 133C renumbered as sub-section (1) thereof by Act 28 of 2016, s. 66 (w.e.f. 1-6-2016).

1. Ins. by Act 28 of 2016, s. 66 (w.e.f. 1-6-2016).

2. Ins. by Act 7 of 2017, s. 54 (w.e.f. 1-4-2017).

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