Order under section 119 of the Income-tax Act, 1961 for exercising power of survey u/s 133A of the Income-tax Act, 1961 and in pursuance of The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
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Survey powers under section 133A: approval and team composition rules now govern TDS and international tax surveys. The order modifies administrative instructions for exercise of survey powers under section 133A by specifying that TDS charge surveys be approved by and conducted under the Pr. CCIT/CCIT (TDS)/jurisdictional CCIT and carried out by TDS officers; International Taxation Division TDS surveys require a collegium of IT&TP and TDS/Pr. CCIT members and are to be conducted by TDS officers with IT&TP inclusion; other IT&TP surveys require collegium approval including DGIT (Inv.) and are to be conducted by the Investigation Wing with IT&TP officers. Monitoring officers must ensure surveys do not exceed approved scope.
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Provisions expressly mentioned in the judgment/order text.
Survey powers under section 133A: approval and team composition rules now govern TDS and international tax surveys.
The order modifies administrative instructions for exercise of survey powers under section 133A by specifying that TDS charge surveys be approved by and conducted under the Pr. CCIT/CCIT (TDS)/jurisdictional CCIT and carried out by TDS officers; International Taxation Division TDS surveys require a collegium of IT&TP and TDS/Pr. CCIT members and are to be conducted by TDS officers with IT&TP inclusion; other IT&TP surveys require collegium approval including DGIT (Inv.) and are to be conducted by the Investigation Wing with IT&TP officers. Monitoring officers must ensure surveys do not exceed approved scope.
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