Authorization for tax surveys requires prior approval from senior tax authorities and monitoring by commissioners for compliance. Authorization for survey and search powers must be issued by an income-tax authority not below the rank of Joint Director or Joint Commissioner with prior approval of the Director General/Chief Commissioner for specified directorates, and the Principal Chief Commissioner for other charges; where a TDS charge is headed by the Principal Chief Commissioner, approval shall be granted by that officer. The Principal Commissioner/Commissioner/Principal Director/Director concerned shall monitor that survey action follows statutory provisions and Board guidelines. The order supersedes prior orders and is effective immediately.
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.
Authorization for tax surveys requires prior approval from senior tax authorities and monitoring by commissioners for compliance.
Authorization for survey and search powers must be issued by an income-tax authority not below the rank of Joint Director or Joint Commissioner with prior approval of the Director General/Chief Commissioner for specified directorates, and the Principal Chief Commissioner for other charges; where a TDS charge is headed by the Principal Chief Commissioner, approval shall be granted by that officer. The Principal Commissioner/Commissioner/Principal Director/Director concerned shall monitor that survey action follows statutory provisions and Board guidelines. The order supersedes prior orders and is effective immediately.
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