(1) For the purpose of surveying the tax liability of any person under this Act, the Board or the Commissioner of Taxes may delegate the power to any income-tax authority to visit and survey any place or premises where a business is carried on or income derived from the rental.

2) The Income-tax Authority shall enter into the place mentioned in sub-section (1) in the following cases, namely:-

(a) if the business is carried on at the place, only during the hours when the place is open for business; and

(b) in any other case, only after sunrise and before sunset.

(3) On entering into the place mentioned in sub-section (2), the Income-tax authority shall take the following steps, namely:-

(a) collecting summaries or copies of the records relating to income, assets and liabilities which have been so inspected and which would have marked the inspection;

(b) seizure and custody of record assigning the reasons relating to the income so inspected by them;

(c) Preparation of inventory of cash, deposits or valuables;

(d)examine the statement of any person on oath, if relevant to any proceedings under this Act; and

(e) any other necessary investigation.

(4) Every owner, salaried employee or any other person who carries on any business, or any person who resides in any place or premises over which the Income-tax Authority may exercise authority or power under sub-section (1), shall authorize the Authority as under or assist in the exercise of powers, namely:-

(a) Assist the authority to take necessary measures to carry out the following functions-

(i) inspect and enter records relating to income, assets and liabilities; or

(ii) verification and inspection cash, stock or any other valuable article or thing at such place or premises; and

(b) supply necessary information to the authority on any matter appropriate or relevant to any proceedings under this Act.

(5) A statement made by any person under clause (d) of sub-section (8) can be used as evidence in any proceeding under this Act.

(6) In the enforcement of this section, the Income-tax authority shall not remove any cash, stock or other valuable articles or things from the place or premises entered.

(T) The Income Tax Authority shall not retain in custody seized records relating to income under this section without the approval of the Commissioner of Taxes.

(8) An Income-tax authority other than an Inspector of Taxes shall have the power to enforce sub-section (1) of section 223, if any person or fails to perform the following functions, namely:-

(a) providing assistance to Income-tax authority for examination of accounts or other documents;

(b) permitting the verification or examination of any cash, stock or other valuable article or thing;

(c) provide any information; or

(d) Providing records or statements.