115. Power of survey.-

115. Power of survey.-

(1) For the purpose of survey of liability of any person to tax  under  this  Ordinance,  an  income  tax  authority  may,  notwithstanding anything contained in other provisions of this Ordinance but subject to such directions  or  instructions  as  the  Board  may  issue  in  this  behalf,  enter  any place of premises within the limits or its jurisdiction and-

(a) inspect any accounts or documents and check or verify any articleor thing;
(b) make an inventory of any cash, stock or other valuable articles or things checked or verified by it;
(c) place marks of identification on or stamp the books of accounts or other  documents  inspected  by  it  and  make  or  cause  to  be  made extracts or copies therefrom;
(d)  record  the  statement  of  any  person  which  may  be  useful  for,  or relevant to, any proceeding under this Ordinance; and
(e) make such enquiries as may be necessary.

(2)  Subject  to  the  provisions  of  section  117,  any  income-tax  authority exercising  powers  under  sub-section  (1),  shall  not  remove  or  cause  to  be removed  from  any  place  or  premises  wherein  he  has  entered,  any  books  of accounts or other documents, or any cash, stock or other valuable article or thing.

(3) Every proprietor, employee or other person who may be attending in any manner  to,  or  helping  in,  the  carrying  on  of  any  business  or  profession,  or every person who may be residing in the place or premises in respect of which an income tax authority may be exercising power under sub-section (1), shall in aid of the exercise of such power,-

(a) afford the authority necessary facilities for inspection of books of accounts  or  other documents,  or  for  checking  or  verifying  the  cash, stock  or  other  valuable  article  or  thing  found  in  such  place  or premises; and
(b) furnish such information as the authority may require in respect of any  matter  which  may  be  useful  for,  or  relevant to, any  proceeding under this Ordinance.


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