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Q#14 - Tax Weekend - 30 August 2026

An income tax authority conducting survey under Section 253(4), IT Act, 2025 is not permitted which of the following actions?

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Impounding books of account or other documents
Making identification marks on books of account of assessee
Entering premises of assessee after sunrise
Record statement of any person, under oath, which may be useful to proceedings under the IT Act, 2025

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Section 253(6) specifically prohibits income tax authority acting under Section 253(4) to impound any books of account.

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