Survey under section 133B: systematic, publicised surveys using Form 45D to identify new taxpayers and prompt Assessing Officer action. Section 133B permits authorised income-tax officers to survey business premises and collect information on Form No. 45D to identify new taxpayers. Surveys must be planned, publicised, and executed systematically with written authorisation for teams, end-to-end coverage, and maintenance of a Street/Area Directory recording municipal numbers, occupier details, nature of business and recommended action. Forms requiring follow-up are to be forwarded monthly to range Deputy Commissioners, who will send them to Assessing Officers for initiation of proceedings and register entry, while senior officers perform random checks.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Survey under section 133B: systematic, publicised surveys using Form 45D to identify new taxpayers and prompt Assessing Officer action.
Section 133B permits authorised income-tax officers to survey business premises and collect information on Form No. 45D to identify new taxpayers. Surveys must be planned, publicised, and executed systematically with written authorisation for teams, end-to-end coverage, and maintenance of a Street/Area Directory recording municipal numbers, occupier details, nature of business and recommended action. Forms requiring follow-up are to be forwarded monthly to range Deputy Commissioners, who will send them to Assessing Officers for initiation of proceedings and register entry, while senior officers perform random checks.
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