Section 133A → Section 150
Power of survey
Quick Answer
Section 133A of the Income Tax Act, 1961 (Power of survey) corresponds to Section 150 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 133A
In the 1961 statute, Section 133A deals with power of survey. Allows tax officers to enter business premises during working hours to check cash, stock, and books (cannot seize assets, unlike a search under 132).
The new code maps this to Section 150: the provision is retained and renumbered as Section 150 of the Income-tax Act, 2025, applying from 1st April 2026. Retained but highly restricted. TDS surveys can only be authorized by high-ranking officials to prevent harassment of small businesses.
On the ground, changes to Section 133A carry a High impact. Protects businesses from sudden, unauthorized tax inspector visits.
Sec 133A
Provision Summary
Allows tax officers to enter business premises during working hours to check cash, stock, and books (cannot seize assets, unlike a search under 132).
Sec 150
Provision Summary
Retained but highly restricted. TDS surveys can only be authorized by high-ranking officials to prevent harassment of small businesses.
Key Changes & Highlights
- Surveys are explicitly barred from being conducted at the residential premises of the taxpayer unless the business is entirely operated from there.
Related Sections
Frequently Asked Questions
What does Section 133A of the Income Tax Act 1961 deal with?
Section 133A of the Income Tax Act, 1961 covers power of survey. Allows tax officers to enter business premises during working hours to check cash, stock, and books (cannot seize assets, unlike a search under 132).
Where does Section 133A of the ITA 1961 go under the Income-tax Act, 2025?
Section 133A of the Income Tax Act, 1961 maps to Section 150 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained but highly restricted. TDS surveys can only be authorized by high-ranking officials to prevent harassment of small businesses.
Why does the change to Section 133A matter for taxpayers?
The transition impact for Section 133A is rated High. Protects businesses from sudden, unauthorized tax inspector visits.
What are the key changes to Section 133A under the Income-tax Act, 2025?
Surveys are explicitly barred from being conducted at the residential premises of the taxpayer unless the business is entirely operated from there. These points are specific to Section 133A (Power of survey).
Disclaimer: This mapping of Section 133A (Power of survey) to Section 150 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 133A is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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