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of <h1>Revised Procedures for Income Tax Search Case Centralization: New Timelines and Reporting Requirements</h1> The circular outlines revised procedures for centralizing income tax search cases to prevent delays in assessment proceedings. Within seven days of a search, authorities must identify the appropriate jurisdiction for centralization. Within 30 days, investigation officers must submit detailed centralization proposals containing PANs, jurisdictional information, and relationships between connected cases. Receiving Commissioners must promptly issue transfer orders, with contested cases referred to CBDT. While search cases typically go to central charges, exceptions may be made for cases with heavy workload or low investigation potential. This supersedes the Board's previous 2002 instruction on centralization procedures.
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