Power to survey to charitable institutions u/s 133A. Till now expression “business or profession” was used in the section
February 1, 2017
Budget 2017-18, Income Tax
Power to survey to charitable institutions u/s 133A Extension of the power to survey to charitable institutions The existing provisions of section 133A empower an income-tax authority to enter any place, at which a business or profession is carried on, or at which any books of account or other …