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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Centralized Administration of Section 230A Certificates to Boost Investigation Efficiency, Copies Sent to Central Information Branches.</h1> The Central Direct Taxes Advisory Committee recommended central administration of applications for certificates under section 230A to consolidate vital information for investigative purposes. The board agreed, instructing that once a certificate is issued, a copy should be sent by the assessing officer to the Central Information Branches under the Directors of Income Tax (Investigation). This centralized approach aims to enhance the availability of critical information for investigations. These instructions should be communicated to all assessing officers.