Power of survey: systematic door-to-door inspections to uncover undisclosed income and ensure comprehensive tax coverage. Power of survey is mandated as a primary tool to detect undisclosed income and wealth through methodical door-to-door and shop-to-shop inspections, with Commissioners required to plan comprehensive multi-year coverage prioritising affluent areas and markets. Local property registers must be used to ensure no premises are omitted. Inspectors are to conduct integrated enquiries for all direct taxes on owners and occupants and produce precise factual reports, while survey circles must test-check a portion of inspectors' work and report monthly to DI(IT&A).
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Provisions expressly mentioned in the judgment/order text.
Power of survey: systematic door-to-door inspections to uncover undisclosed income and ensure comprehensive tax coverage.
Power of survey is mandated as a primary tool to detect undisclosed income and wealth through methodical door-to-door and shop-to-shop inspections, with Commissioners required to plan comprehensive multi-year coverage prioritising affluent areas and markets. Local property registers must be used to ensure no premises are omitted. Inspectors are to conduct integrated enquiries for all direct taxes on owners and occupants and produce precise factual reports, while survey circles must test-check a portion of inspectors' work and report monthly to DI(IT&A).
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