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<h1>Central Board of Direct Taxes Updates Collegium Mechanism Under Section 119 for Regions with Limited Officers.</h1> The circular issued by the Central Board of Direct Taxes modifies the Collegium mechanism outlined in the 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 such regions will require the approval of the concerned Pr. CCIT.