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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 133A: Only Designated Officers Can Conduct Surveys Under New Directive for Transparency.</h1> Under section 133A of the Income-tax Act, 1961, only officers in the Directorates of Investigation and Commissionerates of TDS are designated as Income-tax Authorities for conducting surveys. This directive, issued by the Central Board of Direct Taxes, aligns with the Faceless Assessment Scheme to enhance service delivery and transparency. Survey actions, being intrusive, must be executed responsibly. The Director General of Income Tax (Investigation) and Principal Chief Commissioner of Income Tax/Chief Commissioner of Income Tax (TDS) are the competent authorities for approving such surveys. This order is effective from August 13, 2020.
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