Provisions relating to survey action

The specified Income Tax authorities have powers to enter any business premises to inspect books of accounts, cash, stock, other valuables etc. & to place marks of identifications, to make inventory of such cash, stock or other valuables and to record statements of concerned persons. The procedure relating to survey is described in section 133A of the I.T. Act. Survey is done by the jurisdictional Assessing Officer or by the Investigation Wing. The survey officers are not entitled to enter the residential premises of the assessee. Department can also carry out survey of expenditure incurred by an assessee in connection with any function, ceremony or event, e.g. marriages etc. under provisions of section 133A(5). Enquiry under section 133(5) is done after the function is held to ensure that the said event is not disrupted.