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Irrespective of anything contained in any other provision of this Act, an income-tax authority may enter any place at which a business or profession, or 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, where such place— 5 (a) is within the limits of the area assigned to such authority; or (b) is occupied by any person in respect of whom such authority exercises jurisdiction; or (c) in respect of which such authority is authorised for the purposes of this section by income-tax authority, who is assigned the area within which 10 such place is situated or who exercises jurisdiction in respect of any person occupying such place, and, upon entry into such a place, may 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 15 for charitable purpose— (i) to provide the necessary technical and other assistance (including access code) to enable the inspection of such books of account or other documents, or computer system, or any other material connected with such system including virtual digital space, as may be required and which may 20 be available at such place; (ii) to provide the necessary facility to check or verify the asset, stock, which may be found therein; and (iii) to furnish such information as such authority may require as to any matter which may be useful for, or relevant to, any proceeding under this Act. 25

For the purposes of this section, a place where a business or profession, or activity for charitable purpose is carried on shall also include any other place, whether any business or profession or activity for charitable purpose is carried on therein or not, in which the person carrying on such business or profession or activity for charitable purpose states that any of his books of account or other documents or any 30 part of his cash or stock or other valuable article or thing or computer system relating to such business or profession or activity for charitable purpose, are or is kept.