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of <h1>Amendment to Section 133A of Income-tax Act Requires Higher Approval for Surveys by Tax Authorities</h1> Clause 65 of the Finance Bill, 2020 amends section 133A of the Income-tax Act, which governs the power of survey by income-tax authorities. The amendment stipulates that if information is received from a prescribed authority, actions under sub-section (1) require approval from a Joint Director or Joint Commissioner. In other cases, approval from a Director or Commissioner is necessary. This change ensures that no income-tax authority below these ranks conducts surveys without the appropriate higher-level approval. The amendment is effective from April 1, 2020.
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