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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>New Approval Rules for Income Tax Surveys Under Section 119 and Section 133A Now in Effect</h1> The Central Board of Direct Taxes issued an order under section 119 of the Income-tax Act, 1961, modifying prior instructions on survey procedures under section 133A. Verification surveys by International Taxation charges require approval from the respective Chief Commissioners or Principal Chief Commissioners of International Taxation. Surveys by TDS charges need approval from the Chief Commissioners or Principal Chief Commissioners of TDS. Surveys by Central charges must be approved by the Chief Commissioner or Director General of Investigation and conducted with the investigation wing. Approval authorities must ensure all other options are exhausted before resorting to survey actions, which are to be used only as a last resort. This order is effective immediately.