FORM NO. 45D for Information to Be Furnished To the Income-Tax Authority under Section 133B. FORM NO. 45D is relevant only to person carrying on business/ profession and the place where such business /profession is carried is subject to survey by an income tax authority.
(1) Notwithstanding anything contained in any other provision of this Act, an income-tax authority may, for the purpose of collecting any information which may be useful for, or relevant to, the purposes of this Act, enter—
(a) any building or place within the limits of the area assigned to such authority ; or
(b) any building or place occupied by any person in respect of whom he exercises jurisdiction,
at which a business or profession is carried on, whether such place be the principal place or not of such business or profession, and require any proprietor, 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 to furnish such information as may be prescribed.
(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.
(3) For the removal of doubts, it is hereby declared that an income-tax authority acting under this section shall, on no account, remove or cause to be removed from the building or place wherein he has entered, any books of account or other documents or any cash, stock or other valuable article or thing.
Explanation.—In this section, “income-tax authority” means a [Joint Commissioner], an [Assistant Director] [or Deputy Director] or an [Assessing] Officer, and includes an Inspector of Income-tax who has been authorised by the 76[Assessing] Officer to exercise the powers conferred under this section in relation to the area in respect of which the 76[Assessing] Officer exercises jurisdiction or part thereof.]
FORM NO. 45D
[See rule 112E]
Information to be furnished to the income-tax authority under section 133B of the Income-tax Act, 1961
Name, address and telephone No. of the business/profession
Nature of business/profession and the year in which it was started
Status in which the
business/profession is carried
on (Please mark the appropriate
Hindu undivided family (HUF)
Association of persons (AOP)
Body of individuals (BOI)
Names and residential addresses of proprietor/partners/members of AOP or BOI/directors
Permanent Account Number (PAN)/General Index Register No. (GIR) and designation and place of the Assessing Officer assessing the business/profession
Latest assessment year for which a return of income filed and the income shown therein
Year in which the premises acquired (if rented, rent paid and if self-owned, price paid)
Number of employees in the business/profession
List of the books of account maintained
Nature and number of bank account(s) with name and address of the concerned bank
|(a) Gross sales/receipts:|
(i) for the preceding financial year;
(ii) for the current financial year (up to date).
(b) Sales tax Registration Number
|Value of the stock (approximate):|
(i) As on 31st March of the preceding financial year;
(ii) As on this date.
Particulars of cars and other vehicles, if any, owned by the business/profession
Income from all sources for the immediately preceding year ending 31st March,
[name in full and in block letters] in my capacity as director/partner/proprietor/employee
(specify the capacity as attending to or helping in such business or profession) declare that the information furnished above is true and correct to the best of my knowledge and belief.
|Date||Signature of the person furnishing the above information|