Only DG Investigation and Commissionerates TDS authorised to have power to order income tax survey u/s 133A with effect from 13th August, 2020.
F. No. Â 187/3/2020-ITA-I
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
*****
North Block, New Delhi – 110001.
Dated the 13th August, 2020
ORDER
Subject: Order under section 119 of the Income–tax Act, 1961
With the launch of the Faceless Assessment Scheme, 2019, the Income-tax Department is moving towards minimal interface with the taxpayers, aiming at significant improvement in delivery of services and greater transparency in the working of the department. The survey action u/s 133A of the Act being an intrusive action, it is expected that the same should be carried out with utmost responsibility and accountability.
2. In furtherance of the above, the Central Board of Direct Taxes, in exercise of powers under section 119 of the Income-tax Act, 1961 (hereinafter referred to as the Act) hereby directs that the officers posted in Directorates of Investigation (Investigation Wing) and Commissionerates of TDS, only and exclusively shall act as Income tax Authority” for the purposes of power of survey under section 133A of the Income-tax Act.
3. The competent authority for approval of such survey action u/s 133A of the Act shall henceforth be DGIT (lnv) for investigation wing and Pr.CCIT/CCIT (TDS) for TDS charges, as the case may.
4. Thjs order shall come into force with effect from the 13th day of August, 2020.
5. The Hindi version of thls order shall follow.
(Prajna Paramita)
Director to the Government of India
Download CBDT Order Click Here >>
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment
