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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Collegium Mechanism Modified: Approval for Recovery Surveys Now Requires Pr. CCIT in Single-Officer Regions Under Section 119.</h1> The circular modifies the Collegium mechanism outlined in the Board's Order dated 19th October 2020 under section 119 of the Income-tax Act, 1961. It specifies that in regions where only one officer at the level of Principal Chief Commissioner of Income Tax (Pr. CCIT) or Chief Commissioner of Income Tax (CCIT) is available, the Collegium concept will not apply. Instead, recovery surveys in these regions will require approval from the respective Pr. CCIT. This adjustment pertains to the approval process for recovery surveys in non-Central charges.