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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
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<h1>Income Tax Board Circular: Centralizing Search Cases in Central Charges, with Exceptions for Workload or Investigation Potential.</h1> The circular issued on August 14, 2002, by the Income Tax Board outlines the centralization of search cases. Typically, these cases are to be centralized in Central charges. However, the Director General of Income Tax (Investigation) or Chief Commissioner of Income Tax (Central) may opt not to centralize a case in Central charges due to workload or low investigation potential. In regions lacking a central charge, cases will be centralized in other charges after consulting with the relevant Chief Commissioners of Income Tax. This instruction supersedes previous directives on the subject.