Survey under section 133A of Income Tax Act 1961

0 comments Friday, October 16, 2009

SURVEY UNDER SECTION 133 A OF INCOME TAX ACT 1961
Survey in a wider sense means to scrutinize or to inspect. The power of survey under the Income tax Act has been provided U/S 133A and 133B. The provisions contained in section 133A are independent and to the exclusion of the other provisons of the act since the wording of the section starts with ‘Notwithstanding anything contained in any other provisions of the act ‘

The power of survey can be exercised by the following U/S 133A:
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