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<h1>CBDT Prohibits Tax Payments During Searches Under Section 132 and Surveys Under Section 133A of Income Tax Act.</h1> The Central Board of Direct Taxes (CBDT) instructs that no tax payments should be collected during searches under Section 132 or surveys under Section 133A of the Income Tax Act, 1961. This follows a Delhi High Court ruling against collecting post-dated or undated cheques during such actions. The court highlighted the illegality of this practice, noting it bypasses proper assessment procedures. The CBDT emphasizes that authorized officers should only collect evidence, not payments, and advises guiding taxpayers to deposit any payments directly at designated counters. Any deviation from this directive will be taken seriously, and officers will be held accountable.