Central Information Branch mandated to centralize tax information collection, with annual inspections and range-level test checks. The Instruction mandates renaming the Special Investigation Branch as the Central Information Branch, to be placed under an IAC at Commissioner headquarters or constituted where absent by allotting an ITO with Inspectors. The Branch must centrally collect, collate and disseminate information to ITOs, while Survey Circle Inspectors may assist in external collection. Intimation slips must be forwarded to Range IACs for test checks during annual inspection. Commissioners must inspect the Branch annually and avoid functional overlap with Survey Circles; performance standards are deferred pending work-study.
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Provisions expressly mentioned in the judgment/order text.
Central Information Branch mandated to centralize tax information collection, with annual inspections and range-level test checks.
The Instruction mandates renaming the Special Investigation Branch as the Central Information Branch, to be placed under an IAC at Commissioner headquarters or constituted where absent by allotting an ITO with Inspectors. The Branch must centrally collect, collate and disseminate information to ITOs, while Survey Circle Inspectors may assist in external collection. Intimation slips must be forwarded to Range IACs for test checks during annual inspection. Commissioners must inspect the Branch annually and avoid functional overlap with Survey Circles; performance standards are deferred pending work-study.
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