Section 133A Income Tax Act: Survey Powers, Procedure & Rights - Complete Guide FY 2026-27
Section 133A of the Income Tax Act empowers income tax authorities to conduct survey operations at business premises to verify books of accounts, stock, cash, and other valuables. Unlike a search and seizure operation under Section 132, a survey is a less invasive procedure aimed at verification and compliance checking rather than detection of concealed assets. Understanding Section 133A is crucial for businesses and professionals as survey operations have become increasingly common tool for tax administration. This comprehensive guide covers all aspects of Section 133A for FY 2026-27, including survey powers, procedure, difference with search operations, taxpayer rights and duties, CBDT guidelines, practical aspects, and important judicial precedents.
What is Section 133A?
Section 133A, titled "Power of Survey", is contained in Chapter XIII - Income-tax Authorities of the Income Tax Act, 1961. It grants specific powers to income tax authorities to enter business premises and verify compliance without the extensive requirements of a search warrant.
Legislative Intent: Section 133A was introduced to provide a middle ground between routine desk assessments and full-fledged search operations. It enables authorities to verify information, detect discrepancies, and gather evidence in a less confrontational manner while ensuring tax compliance.
Text of Section 133A(1)
the income-tax authority may, for the purposes of this Act,—"
Enter and survey any business or professional premises,
Inspect books of account and documents,
Verify cash, stock and other valuables,
Record statements of persons present
Key Features of Section 133A
| Feature | Details |
|---|---|
| Non-Obstante Clause | Begins with "Notwithstanding anything" - operates independently of other provisions |
| Nature of Operation | Verification and inspection, NOT search and seizure |
| Place of Survey | Business or professional premises (generally not residential) |
| Timing | During business hours (after sunrise, before sunset) |
| Seizure Powers | Very limited - can impound books, but NOT seize cash/stock/valuables |
| Prior Authorization | Required from Joint Commissioner level for Assessing Officer/TRO/Inspector |
| Statement Recording | Statements NOT on oath (unlike Section 132) |
Who Can Conduct Survey Under Section 133A?
The following income tax authorities are empowered to conduct surveys under Section 133A:
Authorized Officers (As per CBDT Guidelines 2020)
| Designation | Prior Approval Required? | Remarks |
|---|---|---|
| Principal Chief Commissioner | No | Highest authority |
| Chief Commissioner | No | Can conduct independently |
| Principal Commissioner | No | Can conduct independently |
| Commissioner | No | Can conduct independently |
| Joint Commissioner | No | Can conduct independently |
| Principal Director | No | Investigation Wing |
| Director | No | Investigation Wing |
| Joint Director | No | Investigation Wing |
| Assistant Director/Deputy Director | Yes (from Joint Commissioner/Director) | Need prior approval |
| Assessing Officer | Yes (from Joint Commissioner) | Need prior approval |
| Tax Recovery Officer | Yes (from Joint Commissioner) | Need prior approval |
| Inspector of Income Tax | Yes (from Joint Commissioner) | Need prior approval |
CBDT Guidelines 2020 - Important Restrictions
CBDT Order u/s 119 dated 22nd October 2020:
- Surveys can be conducted only by officers of the Investigation Wing or TDS charge
- Survey should be taken only as a last resort when all other means of verification/obtaining details online/recovery are exhausted
- For Central charge headed by CCIT (Central), approval of collegium required (CCIT Central + DGIT Investigation)
- Officers from Central charge must be included in survey team
- Objective: Reduce frequency of surveys, use non-intrusive methods first
Powers of Income Tax Authority Under Section 133A
Section 133A grants specific powers to authorized officers during a survey operation. Understanding these powers is essential for both authorities and taxpayers.
Section 133A(1) - Entry and Inspection Powers
- Power to Enter Premises:
- Can enter any place of business or profession
- Can enter any place where books of account or documents are kept
- Within the jurisdiction assigned or upon authorization from appropriate authority
- Timing: After sunrise and before sunset (business hours)
- Exception: If survey started before sunset, can continue after sunset
- Power to Inspect and Mark Books/Documents:
- Inspect books of account and other documents
- Place marks of identification on books or documents
- Make extracts or take copies from books
- Cannot seize books (but can impound - see Section 133A(3))
- Power to Verify Cash, Stock, and Valuables:
- Check physical cash available on premises
- Verify stock and inventory
- Check other valuable articles or things
- Important: Can verify but CANNOT seize
- Power to Record Statement:
- Record statement of any person found on premises
- Statement NOT on oath (unlike Section 132(4))
- Limited evidentiary value (can be retracted)
- Person bound to provide information as per Section 133A(5)
Section 133A(3) - Power to Impound Books of Account
Limited Power to Impound (Not Seize):
- Can impound and retain books of account or other documents
- Must record reasons in writing for impounding
- Can retain for maximum 15 days without approval
- For retention beyond 15 days, requires Principal Chief Commissioner or Chief Commissioner approval
- Officer must provide inventory of impounded materials to person from whom impounded
- Cannot impound cash, stock, or valuable articles (key difference from Section 132)
Section 133A(5) - Obligation to Provide Information
Every person who is:
- Owner or in possession/control of books of account or documents, or
- Engaged in business or profession at the surveyed premises
Is bound to:
- Afford necessary facility to inspect books and documents
- Provide information as may be required
- Failure to comply can result in penalties under Section 272A (up to ₹10,000 per failure)
Where Can Survey Be Conducted?
Permitted Premises
| Type of Premises | Allowed? | Conditions |
|---|---|---|
| Business Premises | YES | Primary place for survey - office, shop, factory, godown, etc. |
| Professional Premises | YES | Office of doctors, lawyers, CAs, consultants, etc. |
| Branch Offices | YES | Can conduct simultaneous surveys at multiple branches |
| Godowns/Warehouses | YES | Where business stock kept |
| Residential Premises | GENERALLY NO | Exception: If declared as business premises OR if assessee states books/stock kept there |
| Tax Professional's Office | LIMITED | Only if assessee states his books kept there; limited to assessee's documents only (fiduciary relationship respected) |
| Charitable/Religious Trust Office | YES | For verification of charitable activities |
Explanation to Section 133A(1)
Extension to Other Premises:
As per Explanation to Section 133A(1), if the person states that any books of account, other documents, cash, stock, or valuable article or thing are kept at any other place, the authorized officer can proceed to such other place and exercise all powers under Section 133A at that place also.
Practical Application:
- If assessee says "Some stock is at my residence" - survey can extend to residence
- If assessee says "Books maintained by my CA" - limited inspection at CA's office possible
- Assessee's statement acts as key to extend survey scope
Procedure for Conducting Survey Under Section 133A
Step-by-Step Survey Process
Phase 1: Pre-Survey (Internal Process)
- Authorization:
- If officer is below Joint Commissioner rank, obtain prior written approval
- Authorization should specify premises and purpose
- Investigation Wing officers generally conduct (as per CBDT 2020 guidelines)
- Planning:
- Identify premises to be surveyed
- Form survey team with adequate members
- Prepare list of documents/information to be verified
Phase 2: Survey Commencement
- Entry to Premises:
- Survey team arrives during business hours (after sunrise, before sunset)
- Team leader introduces self and team members
- Shows authorization letter/identity cards
- Provides contact details of senior officers (PCIT, CIT, etc.) to assessee
- Verification of Authority:
- Assessee has right to verify identity of officers
- Can ask for authorization letter
- Can note down names and designations
Phase 3: Survey Operations
- Stock Verification:
- Physical verification of stock/inventory
- Cross-check with books of account
- Note discrepancies, if any
- Prepare stock statement
- Cash Verification:
- Count cash available on premises
- Check cash books and bank statements
- Identify sources of cash
- Note excess cash found, if any
- Books and Documents Inspection:
- Inspect books of account (purchase, sales, cash book, ledgers)
- Check vouchers, invoices, agreements
- Place identification marks
- Take copies/extracts if needed
- Can impound books after recording reasons (if necessary)
- Digital Evidence:
- Check computers, mobile devices (with permission)
- Take copies of digital data if relevant
- Use of forensic tools increasingly common
- Statement Recording:
- Record statements of owner, partners, employees present
- Questions about business operations, transactions, discrepancies
- Statement NOT on oath (important legal distinction)
- Person giving statement can read and sign
Phase 4: Survey Conclusion
- Surrender/Declaration (If Any):
- If discrepancies found, officer may seek explanation or voluntary disclosure
- Assessee may choose to declare additional income
- Caution: No compulsion - voluntary only
- Documentation:
- Prepare inventory of documents impounded (if any)
- Issue receipt for documents taken
- Provide copy of statements recorded
- Departure:
- Survey team completes operations and leaves
- Generally completed within 1-3 days
- Can extend if premises large or operations complex
Phase 5: Post-Survey
- Assessment Proceedings:
- Survey findings used in regular assessment u/s 143(3) or 153C
- Notice issued seeking explanation for discrepancies
- Surrendered income to be offered in return
- Interest u/s 234A/B/C may apply
- Release of Impounded Books:
- Return within 15 days if not needed
- Can be retained longer with Chief Commissioner approval
- Must be returned after assessment completed
Section 133A vs Section 132: Survey vs Search
Understanding the fundamental differences between survey and search is crucial. Many taxpayers confuse the two, leading to unnecessary stress.
Comparative Analysis
| Parameter | Section 133A (Survey) | Section 132 (Search & Seizure) |
|---|---|---|
| Legal Provision | Section 133A of Income Tax Act | Section 132 of Income Tax Act |
| Authorization Level | Joint Commissioner or above | Principal Director/Director General (very high level) |
| Warrant Required | No warrant required | Yes - search warrant required |
| Premises Covered | Business/professional premises primarily | Any premises - office, residence, locker, vehicle, person |
| Timing | During business hours (sunrise to sunset) | Any time - 24x7 |
| Personal Search | No personal search allowed | Yes - can search persons present |
| Seizure Powers | NO - cannot seize cash, stock, valuables | YES - can seize cash, jewellery, documents, assets |
| Impounding Books | Yes (limited period, with approval beyond 15 days) | Yes (can retain for longer periods) |
| Statement Recording | Yes - but NOT on oath | Yes - on oath u/s 132(4) |
| Evidentiary Value of Statement | Limited - can be easily retracted | Strong - oath statement has higher evidentiary value |
| Purpose | Verification, compliance check | Detection of concealed income/assets, serious tax evasion |
| Frequency | More common, less serious | Less common, very serious |
| Conversion | Survey can be converted to search (with proper authorization) | Search cannot be downgraded to survey |
| Section for Assessment | Regular assessment u/s 143(3) or 153C | Special assessment u/s 153A |
| Penalty Risk | Lower (if voluntary disclosure made) | Higher (Section 271(1)(c), 271AAB penalties) |
Key Takeaway:
Survey is a verification tool, not a search operation. Officers have limited powers compared to search. Most importantly, no seizure of cash or valuables is permitted during survey. If officers try to seize, they must first convert survey into search with proper authorization from higher authorities.
Rights of Taxpayers During Survey
Taxpayers have specific rights during survey operations. Knowing these rights helps avoid harassment and ensures lawful conduct.
Charter of Rights During Survey
- Right to Verify Identity:
- Check identity cards of all survey officers
- Ask for authorization letter
- Note down names, designations, and contact details
- Right to Contact Senior Officers:
- Survey team must provide contact details of PCIT, CIT, and other senior officers
- Can contact these officers in case of any pressure, coercion, or irregularity
- This transparency measure introduced to prevent misuse
- Right to Professional Assistance:
- Can call your tax consultant, CA, or lawyer
- They can be present during survey proceedings
- Can seek advice before making any statement or disclosure
- Right to Refuse Residential Entry:
- Can refuse entry to residence unless you state that business books/stock kept there
- Survey limited to business premises
- Residential survey requires specific grounds
- Right Against Self-Incrimination:
- Cannot be forced to make incriminating statements
- Statement given under pressure can be retracted later
- No oath required - statements have limited evidentiary value
- Right to Read Statement Before Signing:
- Can read entire statement before signing
- Can make corrections or additions
- Can refuse to sign if statement not correctly recorded
- Right to Copy of Statement:
- Entitled to receive copy of statement recorded
- Should ask for copy before survey team leaves
- Right to Inventory:
- If books impounded, entitled to receive detailed inventory
- List of all documents taken must be provided
- Right Against Seizure:
- Officers cannot seize cash, stock, or valuables during survey
- If attempted, can refuse and demand proper search authorization
- Can make representation to higher authorities
- Right to Fair Treatment:
- Cannot be physically harmed or threatened
- Cannot be detained beyond reasonable time
- Can file complaint against misconduct
Duties of Taxpayers During Survey
Along with rights, taxpayers have certain legal obligations during survey. Non-cooperation can attract penalties.
Mandatory Obligations Under Section 133A(5)
- Provide Access to Premises:
- Cannot deny entry to authorized officers (within business premises)
- Must allow inspection of business area
- Produce Books and Documents:
- Show all books of account maintained
- Provide access to documents, vouchers, invoices
- Cannot hide or destroy documents
- Provide Information:
- Answer questions related to business
- Explain transactions, entries in books
- Provide details of suppliers, customers (if asked)
- Cooperate in Verification:
- Assist in stock verification
- Help in locating documents
- Provide necessary facilities (seating, working space for officers)
- Not Destroy Evidence:
- Cannot destroy or conceal documents during survey
- Cannot remove cash or valuables from premises during survey
- Such acts can lead to serious consequences
Penalty for Non-Cooperation: Section 272A prescribes penalty up to ₹10,000 per failure for not providing information or refusing access during survey.
Confessional Statements and Voluntary Disclosure
One of the most controversial aspects of survey is the recording of confessional statements and seeking voluntary income disclosure.
Understanding Confessional Statements
What Are Confessional Statements?
- Statements recorded during survey where taxpayer admits to undisclosed income, excess stock, or other discrepancies
- Officers often use discrepancies found to seek admission of additional income
- Creates evidence for subsequent assessment proceedings
Legal Status:
- Statements under Section 133A are NOT on oath
- Can be retracted later by filing affidavit
- Have limited evidentiary value compared to Section 132(4) statements
- Courts have held statements obtained under pressure or without proper understanding are not binding
Should You Make Voluntary Disclosure?
Factors to Consider Before Making Disclosure:
- Evidence Actually Found:
- Has concrete evidence of concealment been discovered?
- Is the discrepancy explainable with documents?
- Don't surrender based on fear alone - assess actual evidence
- Nature of Discrepancy:
- Excess Stock: Can it be explained as unrecorded purchases? Timing differences?
- Excess Cash: Source identifiable? Loan from relatives? Recent sales?
- Missing Expenses: Provisions of Section 40A(3), 269SS, 269T violations?
- Year of Income:
- Current Year Income: Liable to interest only (no concealment penalty as return not yet filed)
- Past Years Income: Attracts penalty for concealment as returns already filed
- Strategy: If surrender needed, better to attribute to current year
- Potential Penalties:
- If evidence strong, voluntary disclosure may reduce penalty
- Section 271(1)(c): Up to 200% penalty for concealment
- Voluntary disclosure shows cooperation, may result in lower penalty
- Business Impact:
- Will disclosure affect business reputation?
- Loan applications, tenders, regulatory approvals?
- GST implications of undisclosed turnover?
- Professional Advice:
- Most Important: Consult your CA/lawyer before making any disclosure
- Don't act in panic
- Seek time to consult professional if needed
How to Retract a Statement?
If statement given under pressure or without proper understanding:
- File a detailed affidavit with Assessing Officer
- Explain circumstances under which statement was recorded
- Provide alternative explanation for discrepancies with supporting documents
- Engage professional help for proper drafting
- File during assessment proceedings, don't delay
Judicial Support: Courts have held that statements obtained under coercion, pressure, or without proper understanding can be retracted and have limited evidentiary value.
Do's and Don'ts During Income Tax Survey
✅ DO's - What You Should Do
- Stay Calm:
- Don't panic - survey is routine verification, not criminal investigation
- Officers doing their job, not personal vendetta
- Remain composed and professional
- Verify Identity:
- Check ID cards and authorization of all officers
- Note down names and designations
- Get contact details of senior officers
- Call Your Professional:
- Immediately inform your CA/tax consultant
- Ask them to come to premises
- Seek advice before answering questions
- Cooperate Fully:
- Provide access to business area
- Show books and documents
- Answer questions truthfully
- Cooperation creates goodwill
- Understand Questions:
- Listen carefully to questions
- Seek clarification if not clear
- Answer only what is asked
- Read Before Signing:
- Read entire statement carefully before signing
- Check if your answers correctly recorded
- Make corrections if needed
- Keep Copies:
- Ask for copy of statement
- Get inventory of documents taken
- Maintain record of all interactions
- Document Everything:
- Make notes of proceedings
- Record start and end time
- Note any irregularities
❌ DON'Ts - What You Should Avoid
- Don't Panic or Resist:
- Don't create scene or show aggression
- Don't physically resist entry (if proper authorization)
- Stay calm and composed
- Don't Deny Access:
- Don't refuse entry to business premises
- Don't lock yourself in cabin
- Non-cooperation attracts penalties
- Don't Hide or Destroy Documents:
- Don't try to hide or destroy books
- Don't delete computer files during survey
- Such acts can convert survey to search
- Don't Make Hasty Disclosures:
- Don't surrender income under pressure without consulting professional
- Don't sign blank papers
- Don't admit without understanding consequences
- Don't Volunteer Unnecessary Information:
- Answer only what is asked
- Don't over-explain or provide extra details
- Less said, better
- Don't Sign Without Reading:
- Don't sign statement without reading completely
- Don't sign if incorrectly recorded
- Take time to review
- Don't Argue or Be Rude:
- Don't argue with officers
- Don't use abusive language
- Maintain professional demeanor
- Don't Offer Bribes:
- Never offer money or favors
- Can lead to serious legal trouble
- Report if anyone demands bribe
- Don't Delay Calling Professional:
- Don't wait - inform CA immediately
- Professional guidance crucial from start
- Mistakes made early hard to correct later
Can Survey Be Converted to Search?
Yes, a survey can be converted into a search and seizure operation if certain conditions are met.
Circumstances for Conversion
Survey may be converted to Search if:
- Huge unaccounted cash found: Large amount of unexplained cash discovered
- Valuable articles found: Gold, jewellery, or other valuables without proper source
- Incriminating documents discovered: Evidence of serious tax evasion, benami transactions
- Destruction of evidence attempted: If person tries to destroy documents during survey
- Non-cooperation: Deliberate obstruction of survey proceedings
- Information of concealed assets: Credible information about hidden assets elsewhere
Process for Conversion:
- Survey officer informs Investigation Wing
- Senior officer (Principal Director/Director General) issues search warrant u/s 132
- Investigation Wing team arrives with search authorization
- Survey converted to search with full seizure powers
- All provisions of Section 132 apply thereafter
Important: Conversion must follow due process - proper authorization required from competent authority before seizure powers can be exercised.
Post-Survey Assessment and Compliance
What Happens After Survey?
- Filing of Return:
- If income disclosed during survey, must be offered in income tax return
- File return showing surrendered income
- Pay tax and interest as applicable
- Assessment Proceedings:
- Assessing Officer will initiate scrutiny assessment u/s 143(3)
- Notice issued seeking explanation for survey findings
- Must respond with supporting documents
- Personal hearing may be granted
- Section 153C Assessment (If Applicable):
- If documents of third party found during survey, separate assessment for that person
- Notice u/s 153C to such third party
- Documents forwarded to their jurisdictional officer
- Penalty Proceedings:
- If undisclosed income found, penalty proceedings may be initiated
- Section 271(1)(c): For concealment/furnishing inaccurate particulars
- Section 271AAB: For undisclosed income (if not declared in return)
- Voluntary disclosure and cooperation may reduce penalty
- Release of Impounded Books:
- Apply for release after assessment completed
- Must be returned unless required for prosecution
Time Limit for Assessment After Survey
Assessment after survey follows normal time limits under Section 153:
- General Rule: Assessment must be completed before expiry of 2 years from end of assessment year
- Extension: Can be extended in certain cases (prosecution pending, reference to TPO, etc.)
- No Special Time Limit: Unlike Section 153A for search cases, survey doesn't have special assessment time frame
Important Case Laws on Section 133A
Landmark Judgments
1. CIT vs. Smt. Sonarika Jain (Delhi HC)
Issue: Evidentiary value of statement recorded during survey
Held:
- Statement under Section 133A is NOT on oath
- Has limited evidentiary value
- Can be retracted if obtained under pressure
- Requires corroboration with other evidence
2. Pullangode Rubber Produce Co. Ltd. vs. State of Kerala (SC)
Issue: Whether survey can be conducted at residential premises
Held:
- Survey limited to business premises
- Residential premises can be surveyed only if shown as business premises OR assessee states books/stock kept there
- Blanket survey of residential premises not permitted
3. Kishore vs. CIT (Bombay HC)
Issue: Seizure of cash during survey
Held:
- Section 133A does not permit seizure of cash or valuables
- If seizure done without proper search authorization, it is illegal
- Distinction between survey and search must be maintained
4. S.C. Prashar vs. Vasantsen Dwarkadas & Ors. (Bombay HC)
Issue: Survey at CA's office for client's documents
Held:
- CA-client relationship is fiduciary
- CA's entire office cannot be surveyed for one client's records
- Inspection limited to specific client's documents only
- Professional privilege respected
5. Man Industries (I) Ltd. vs. DCIT (Rajasthan HC)
Issue: Voluntary disclosure during survey - binding nature
Held:
- Voluntary disclosure is not conclusive evidence
- Assessee can explain and retract with supporting documents
- Disclosure made under duress not binding
- AO must independently verify facts
📚 Related Income Tax Topics
- Types of Assessment Under Income Tax
- Section 143(1) - Intimation Processing
- Section 143(3) - Scrutiny Assessment
- Section 153A - Assessment After Search
- Section 153C - Assessment of Other Person
- Section 271 - Penalty for Concealment
- Section 40(a)(ia) - TDS Related Disallowance
- Penalty Proceedings - Complete Guide
- Appeals Hierarchy in Income Tax
- Income Tax Notices - Complete Guide
- How to Reply to Income Tax Notices
- Tax Planning Strategies
Frequently Asked Questions (FAQs)
Key Takeaways for FY 2026-27
- Section 133A empowers income tax authorities to conduct survey at business premises for verification
- Survey is NOT search - officers have limited powers, cannot seize cash/valuables
- Only officers of Investigation Wing or TDS charge can conduct survey (CBDT 2020 guidelines)
- Assessing Officers need Joint Commissioner approval to conduct survey
- Survey to be conducted during business hours (after sunrise, before sunset)
- Residential premises generally cannot be surveyed unless business connection exists
- Officers can impound books (max 15 days without approval), but NOT seize assets
- Statements recorded are NOT on oath and have limited evidentiary value
- You have right to call CA/lawyer and seek professional guidance
- Don't panic, don't make hasty disclosures, consult professional before any surrender
- Survey can be converted to search if serious violations or concealment found
- Voluntary disclosure may reduce penalty, but assess evidence first
- Cooperate fully with officers - non-cooperation attracts penalties
- Read statements carefully before signing, can retract later if under pressure
- Maintain documentation of entire proceedings for future reference
Conclusion
Section 133A survey is an important tool in the hands of income tax authorities for ensuring compliance and detecting tax evasion. While it grants significant powers to officers, these powers are limited compared to search and seizure operations. Understanding these limitations empowers taxpayers to protect their rights while fulfilling their legal obligations.
The key distinction to remember is that survey is a verification exercise, not an enforcement raid. Officers can inspect, verify, and record information, but cannot seize assets without converting survey to search with proper authorization. This fundamental difference should guide your response when facing a survey operation.
For businesses and professionals in FY 2026-27, the best strategy is preventive compliance - maintain proper books of account, reconcile stock regularly, explain all cash transactions, and ensure TDS compliance. If survey does occur, stay calm, verify the authority of officers, immediately call your professional advisor, and cooperate fully while safeguarding your legal rights.
Remember that confessional statements given during survey are not conclusive and can be retracted if obtained under duress. Don't make hasty declarations under pressure. Assess the actual evidence found, understand the implications, and take informed decisions with professional guidance. The presence of a knowledgeable CA or tax consultant can make the difference between a routine verification and an unnecessary tax liability.
Post-survey, ensure proper compliance by offering declared income in your return, responding to assessment notices with complete documentation, and maintaining transparency. Survey findings, if not properly handled, can lead to prolonged litigation. However, with proper documentation, professional advice, and cooperative attitude, most survey-related issues can be resolved satisfactorily.
The CBDT's 2020 guidelines emphasizing that surveys should be a last resort indicate a policy shift toward less intrusive tax administration. This should encourage businesses to maintain better voluntary compliance, knowing that routine operations won't be disrupted by frequent surveys.
Need Professional Help with Tax Assessment or Survey Matters? Explore our guides on Types of Assessment, Penalty Proceedings, Income Tax Notices, and Appeals Process for comprehensive tax solutions.
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