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of <h1>New Guidelines Limit Tax Recovery Actions and Surveys Under Section 133A and Section 119 Rules</h1> Assessing Officers and Tax Recovery Officers authorized under the Income-tax Act, 1961, may exercise intrusive or coercive actions for tax recovery only after exhausting alternative recovery methods. Recovery surveys are permitted solely when taxpayers are non-responsive or notices remain unserved, and must be conducted by Investigation or TDS Wing officers as per amended section 133A. Surveys require approval by a designated Collegium comprising senior officers, except in TDS charges where approval from CCIT(TDS) or Principal CCIT suffices. Disputes within the Collegium are resolved by the Principal CCIT of the region. Survey scope must be strictly monitored, and reports uploaded and shared with concerned officers. Attachment of movable or immovable property must follow existing procedures, with prior approval from senior tax authorities. These guidelines take immediate effect to regulate coercive recovery actions under section 119 of the Income-tax Act.
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