Is an income-tax survey the same as a search?

No. Survey and search powers arise under different provisions with different legal conditions.

What is the new section corresponding to Section 133A?

Section 253 of the Income-tax Act, 2025 is the corresponding provision effective from 1 April 2026.

Indian Income Tax Law | Survey Powers

Section 133A of the Income-tax Act, 1961: Power of Survey, Procedure and Taxpayer Rights

Understand when income-tax officers may conduct a survey, inspect records and electronic information, record statements, and impound documents. This guide also explains the corresponding Section 253 of the Income-tax Act, 2025, effective from 1 April 2026.

Legal framework reviewed: 28 October 2026

What is an income-tax survey?

A survey is a statutory verification exercise at a business, professional or charitable-activity location. It is different from a search and seizure operation: officers must act within the specific survey powers, conditions and safeguards provided by law. Section 133A governed surveys under the Income-tax Act, 1961; Section 253 of the Income-tax Act, 2025 provides the corresponding framework from 1 April 2026. For an older survey or proceeding, the applicable commencement, repeal and savings provisions must also be considered.

Official sources: Section 133A, Income-tax Act, 1961; Income-tax Act, 2025, as amended by Finance Act, 2026; official section correspondence.

Survey powers under Section 133A of the 1961 Act

1. Entry into business and other relevant premises

Authorised officers may enter places within their assigned area or jurisdiction, or places for which they have the requisite authorisation, where a business, profession or charitable activity is carried on. A connected location where the taxpayer says business records, cash or stock are kept may also fall within the statutory definition of a relevant place.

2. Inspection of records, cash and stock

The officer may require reasonable facilities to inspect books and documents, verify cash, stock and other valuable items, and obtain relevant information. The officer may identify or copy records and prepare inventories, subject to the conditions of the applicable provision.

3. Entry hours

Under Section 133A(2), entry into business or professional premises is ordinarily permitted during their working hours; entry into other covered premises is restricted to the period after sunrise and before sunset. Special TDS/TCS verification under Section 133A(2A) is subject to its own timing and scope restrictions.

4. Impounding books and documents

Section 133A(3) permitted impounding books or documents after recording reasons. Retention beyond 15 days, excluding holidays, required approval of the specified senior authority. These powers must not be confused with authority to seize cash or stock.

5. Statements and information

The officer may record relevant statements. Statements during a survey must be assessed according to the applicable statutory powers and rules of evidence; an admission alone should not be treated as an automatic substitute for corroborating material.

6. No removal of cash or stock

Section 133A(4) prohibits removal of cash, stock or other valuable articles or things during a survey under that section. Distinct statutory powers for a search, if independently invoked, should not be conflated with a survey.

7. Expenditure at functions and events

Section 133A(5) provides for collection of information and statements about expenditure at functions, ceremonies or events after the event, where the statutory conditions are met.

8. Failure to cooperate

Section 133A(6) provides powers to enforce compliance by reference to Section 131(1). The officer's designation, approval and the exact requirement should be checked against the applicable law.

Section 253 of the Income-tax Act, 2025: Current survey law

Section 253 is the corresponding provision under the Income-tax Act, 2025. The text should be consulted directly because the 2025 provision is not merely a renumbering of Section 133A.

Electronic records: the new text expressly refers to computer systems, electronic information and necessary technical assistance, including access codes.
Statements: Section 253(5)(b) expressly provides for recording a person's statement on oath.
Impounding: the statute addresses impounding books, documents and computer systems, recording reasons, and approval for retention exceeding 15 days (excluding holidays).
Approval: Section 253(10) provides for prior approval by the specified senior income-tax authorities for action under the section.
Safeguard: Section 253(7) prohibits removal of assets or stock from the surveyed place.
TDS/TCS surveys: Section 253(4) and (6) contain special rules for verification of tax deduction or collection at source, with narrower available actions.

For the exact wording, definitions and any later amendment, refer to the official consolidated 2025 Act, particularly Section 253.

Section 133A and Section 253: Important differences

Subject	1961 Act: Section 133A	2025 Act: Section 253
Survey authority	Specified income-tax authorities and conditions	Specified authorities with express senior-level prior approval under subsection (10)
Digital records	Books and documents, read with applicable law	Express references to electronic information, computer systems and access codes
Statements	Power to record statements	Express power to record statements on oath
Retention	Books and documents; reasons and approval safeguards	Books, documents and computer systems; reasons and approval safeguards
Cash and stock	No removal under survey powers	No removal of assets or stock under survey powers

Practical checklist during an income-tax survey

Ask the visiting officers to identify themselves and clarify the statutory provision and authorisation under which they are acting.
Record the time, place and scope of the survey and identify a responsible representative to assist.
Provide lawful access to requested records, including electronic records where required by the applicable statute.
Maintain a record of documents inspected, copies taken, inventories made and any material impounded.
Read every statement carefully before signing; promptly correct factual mistakes and retain copies where available.
For retention of records beyond the statutory period, check whether the required approval exists.
Seek professional advice promptly where survey findings may affect assessment, penalty or prosecution.

Frequently asked questions

Is a survey the same as a search?

No. Survey and search powers arise under different statutory provisions, with different authorisation requirements and permitted actions.

Can an officer take cash or stock away during a survey?

The survey provisions prohibit removal of cash, stock or specified assets under survey powers. Any independent search or seizure action must have its own legal basis.

Can officers inspect computers?

Section 253 of the 2025 Act expressly addresses computer systems, electronic information and technical assistance, including access codes, subject to the statute's conditions.

Can documents be impounded?

Yes, subject to recorded reasons and statutory retention limits and approvals. The relevant provisions differ between the two Acts.

Which law applies after 1 April 2026?

Section 253 of the Income-tax Act, 2025 is the current corresponding provision. Historical matters require examination of the repeal and savings framework and the law applicable to the particular action.

Historical text of Section 133A, Income-tax Act, 1961

The following is the source-page statutory extract, preserved for historical reference. It contains amendment footnote markers and may not reflect every later amendment; verify the authoritative text before relying on it for a particular date.

Read the original Section 133A extract and amendment notes

1(1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority may enter-

(a) any place within the limits of the area assigned to him, or

(b) any place occupied by any person in respect of whom he exercises jurisdiction, 2 or
2 (c) any place in respect of which he is authorised for the purposes of this section by such income-tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place,

3 at which a business or profession or an activity for charitable purpose is carried on, whether such place be the principal place or not of such business or profession or of such activity for charitable purpose, and require any proprietor, trustee, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business or profession or such activity for charitable purpose-

(i) to afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place,

(ii) to afford him the necessary facility to check or verify the cash, stock or other valuable article or thing which may be found therein, and

(iii) to furnish such information as he may require as to any matter which may be useful for, or relevant to, any proceeding under this Act.

Explanation.-For the purposes of this sub-section, a place where a business or profession 4 or activity for charitable purpose is carried on shall also include any other place, whether any business or profession 4 or activity for charitable purpose is carried on therein or not, in which the person carrying on the business or profession 4 or activity for charitable purpose states that any of his books of account or other documents or any part of his cash or stock or other valuable article or thing relating to his business or profession 4 or activity for charitable purpose are or is kept.

(2) An income-tax authority may enter any place of business or profession referred to in sub-section (1) only during the hours at which such place is open for the conduct of business or profession and, in the case of any other place, only after sunrise and before sunset.

5 (2A) Without prejudice to the provisions of sub-section (1), an income-tax authority acting under this sub-section may for the purpose of verifying that tax has been deducted or collected at source in accordance with the provisions under sub-heading B of Chapter XVII or under sub-heading BB of Chapter XVII, as the case may be, enter, after sunrise and before sunset, any office, or any other place where business or profession is carried on, within the limits of the area assigned to him, or any place in respect of which he is authorised for the purposes of this section by such income-tax authority who is assigned the area within which such place is situated, where books of account or documents are kept and require the deductor or the collector or any other person who may at that time and place be attending in any manner to such work,-

(i) to afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place, and

(ii) to furnish such information as he may require in relation to such matter.

(3) An income-tax authority acting under this section may,-
(i) if he so deems necessary, place marks of identification on the books of account or other documents inspected by him and make or cause to be made extracts or copies therefrom,

6 (ia) impound and retain in his custody for such period as he thinks fit any books of account or other documents inspected by him:

Provided that such income-tax authority shall not-

(a) impound any books of account or other documents except after recording his reasons for so doing; or

7 (b) retain in his custody any such books of account or other documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General or the Principal Commissioner or the Commissioner or the Principal Director or the Director therefor, as the case may be,

(ii) make an inventory of any cash, stock or other valuable article or thing checked or verified by him,

(iii) record the statement of any person which may be useful for, or relevant to, any proceeding under this Act :

8 Provided that no action under clause (ia) or clause (ii) shall be taken by an income-tax authority acting under sub-section (2A).

(4) An income-tax authority acting under this section shall, on no account, remove or cause to be removed from the place wherein he has entered, 9 *** any cash, stock or other valuable article or thing.

(5) Where, having regard to the nature and scale of expenditure incurred by an assessee, in connection with any function, ceremony or event, the income-tax authority is of the opinion that it is necessary or expedient so to do, he may, at any time after such function, ceremony or event, require the assessee by whom such expenditure has been incurred or any person who, in the opinion of the income-tax authority, is likely to possess information as respects the expenditure incurred, to furnish such information as he may require as to any matter which may be useful for, or relevant to, any proceeding under this Act and may have the statements of the assessee or any other person recorded and any statement so recorded may thereafter be used in evidence in any proceeding under this Act.

(6) If a person under this section is required to afford facility to the income-tax authority to inspect books of account or other documents or to check or verify any cash, stock or other valuable article or thing or to furnish any information or to have his statement recorded either refuses or evades to do so, the income-tax authority shall have all the powers under 10 sub-section (1) of section 131 for enforcing compliance with the requirement made:

11 Provided that no action under sub-section (1) shall be taken by an Assistant Director or a Deputy Director or an Assessing Officer or a Tax Recovery Officer or an Inspector of Income-tax without obtaining the approval of the Joint Director or the Joint Commissioner, as the case may be.

Explanation.-In this section,-
12 (a) "income-tax authority" means a 13 Principal Commissioner or Commissioner, a Joint Commissioner, a 14 Principal Director or Director, a Joint Director, an Assistant Director or a Deputy Director or an Assessing Officer, or a Tax Recovery Officer, and for the purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5), includes an Inspector of Income-tax;

(b) "proceeding" means any proceeding under this Act in respect of any year which may be pending on the date on which the powers under this section are exercised or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year.
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1. Subs. by Act 41 of 1975, s. 37, for section 133A (w.e.f. 1-10-1975).
2. Ins. by Act 22 of 1995, s. 28 (w.e.f. 1-7-1995).
3. Subs. by Act 7 of 2017, s. 53, for certain words (w.e.f. 1-4-2017).
4. Ins. by s. 53, ibid. (w.e.f. 1-4-2017).
5. Ins. by Act 25 of 2014, s. 47 (w.e.f. 1-10-2014).
6. Ins. by Act 20 of 2002, s. 58 (w.e.f. 1-6-2002).
7. Subs. by Act 25 of 2014, s. 47, ibid., for clause (ia) (w.e.f. 1-10-2014).
8. Ins. by s. 47, ibid. (w.e.f. 1-10-2014).
9. The words "any books of account or other documents or" omitted by Act 20 of 2002, s. 58 (w.e.f. 1-6-2002).
10. Subs. by Act 4 of 1988, s. 126, for "sub-sections (1) and (2) of section 131 (w.e.f. 1-4-1989).
11. Ins. by Act 32 of 2003, s. 61 (w.e.f. 1-6-2003).
12. Subs.by s. 61, ibid., for clause (a) (w.e.f. 1-6-2003).
13. Subs. by Act 25 of 2014, s. 4, for "Commissioner" (w.r.e.f. 1-6-2013).
14. Subs. by s. 4, ibid., for "Director" (w.r.e.f. 1-6-2013).

Official legislation and references

This article provides general legal information, not advice for any particular assessment or survey.