Preliminary Survey Report under section 133A: on-site record, rapid transmission to tax authorities and quarterly MIS monitoring. An Preliminary Survey Report must be prepared within 48 hours and the on-site Record of Survey Proceedings completed and handed to the assessee. The modified Preliminary Survey Report format must be faxed within 24 hours of survey conclusion to the jurisdictional CIT and CCIT/DGIT (and to DIT(Inv.), jurisdictional CIT and CCIT where applicable). A quarterly MIS in the prescribed format must be submitted, with higher-value cases escalated to the Zonal Member and other cases monitored by the CCIT/DGIT; the MIS records identity, survey findings, impoundment, admissions, assessment actions and follow-up proposals.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Preliminary Survey Report under section 133A: on-site record, rapid transmission to tax authorities and quarterly MIS monitoring.
An Preliminary Survey Report must be prepared within 48 hours and the on-site Record of Survey Proceedings completed and handed to the assessee. The modified Preliminary Survey Report format must be faxed within 24 hours of survey conclusion to the jurisdictional CIT and CCIT/DGIT (and to DIT(Inv.), jurisdictional CIT and CCIT where applicable). A quarterly MIS in the prescribed format must be submitted, with higher-value cases escalated to the Zonal Member and other cases monitored by the CCIT/DGIT; the MIS records identity, survey findings, impoundment, admissions, assessment actions and follow-up proposals.
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