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of <h1>Income Tax Surveys Under Section 133A: Officials Must Record Reasons, Get Approval, and Submit Reports Within Specified Timeframes</h1> The circular outlines guidelines for conducting income tax surveys under Section 133A. Officials must record reasons in a 'Preparatory Note' and obtain proper approval before conducting surveys. Preliminary survey reports must be submitted within 48 hours, and final reports within 60 days. Detailed inventories of all books, documents, and valuables found must be prepared. The focus should be on gathering relevant evidence rather than obtaining disclosures without supporting documentation. For scrutiny selection, three conditions must be jointly fulfilled. The circular emphasizes that surveys must be conducted strictly according to legal provisions as they are intrusive actions.
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