CBDT Circular on Section 133A Of The Income-Tax Act, 1961 – Survey – Whether Business/Residential Premises Of Third Parties Or Residential Premises Of Assessee Are Places Which Could Be Entered Into For The Purposes Of Conducting Survey

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SECTION 133A OF THE INCOME-TAX ACT, 1961 – SURVEY – WHETHER BUSINESS/RESIDENTIAL PREMISES OF THIRD PARTIES OR RESIDENTIAL PREMISES OF ASSESSEE ARE PLACES WHICH COULD BE ENTERED INTO FOR THE PURPOSES OF CONDUCTING SURVEY CIRCULAR : NO. 7-D(LXII-7) of 1967, DATED 3-5-1967 The place which an Income-tax Officer or an Inspector, authorised by him in this…

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