Order under section 119 of the Income-tax Act, 1961 for exercising power of survey u/s 133A of the Income-tax Act, 1961 and in pursuance of The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
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Power of survey under section 133A: approvals required from designated TDS or Investigation Wing authorities before conducting surveys. Order prescribes that surveys under section 133A may be conducted only by officers of the Investigation Wing or the TDS charge, subject to prior approval: TDS charge surveys require Pr. CCIT/CCIT (TDS) approval and execution by TDS officers; Central charge surveys require DGIT (Inv.) approval and conduct by Investigation Wing officers including Central charge staff; certain Central charge actions require a two member collegium approval.
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.
Power of survey under section 133A: approvals required from designated TDS or Investigation Wing authorities before conducting surveys.
Order prescribes that surveys under section 133A may be conducted only by officers of the Investigation Wing or the TDS charge, subject to prior approval: TDS charge surveys require Pr. CCIT/CCIT (TDS) approval and execution by TDS officers; Central charge surveys require DGIT (Inv.) approval and conduct by Investigation Wing officers including Central charge staff; certain Central charge actions require a two member collegium approval.
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