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of <h1>CBDT Circular Calls for Improved Appraisal Reports, Secure Seized Items, and Faster Tax Filings; Mandates New Procedures</h1> The circular issued by the Central Board of Direct Taxes addresses the need to enhance the quality of Appraisal Reports and the security of seized documents and electronic devices. It highlights issues such as non-compliance with existing guidelines, duplication of inquiries, and delays in tax return filings. To address these, the circular mandates the inclusion of specific documents in Appraisal Reports, outlines procedures for provisional attachment and centralization of cases, and requires timely communication with other agencies regarding legal infractions. It also introduces a draft questionnaire to expedite proceedings and urges strict adherence to these revised instructions by relevant officers.
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