145. Power of survey.-

Notwithstanding anything contained in any other provision of this Ordinance and subject to such directions as may, from time to time, be issued by the Central Board of Revenue in this behalf, the Inspecting Additional Commissioner, the Deputy Commissioner or an Inspector of Income Tax may enter any premises within the area assigned to him for the purpose of making a survey of persons liable to tax under this Ordinance and-

(a)    inspect any accounts or documents;

(b)    stamp such accounts and documents;

(c)    take extracts from such accounts and documents; and

(d)    make such enquiries as may be necessary.