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<h1>CBDT Circular: Report Unaccounted Assets Found in Surveys, Possible Search Under Sec 132 for Assets Over Rs. 10/15 Lakhs.</h1> The circular from the Central Board of Direct Taxes addresses the detection of unaccounted cash and valuables during surveys under section 133A of the Income Tax Act, 1961. It emphasizes the need to inform the Investigation Directorate when substantial unaccounted assets are found, potentially converting a survey into a search under section 132. The circular stipulates that findings of undisclosed assets exceeding Rs. 15 lakhs in major cities or Rs. 10 lakhs elsewhere should be reported for further action. It mandates regional officers to comply strictly with these instructions and consider informing the Directorate even for amounts below these limits on a case-by-case basis.