Utilisation of survey reports under section 133B requires monthly feedback and consolidated reporting through prescribed proforma. The instruction mandates feedback on utilisation of survey reports under section 133B and CIB verification reports via revised Proforma I and II; Part C of Proforma I must use the prescribed register of 'Survey and CIB verification' while Part A continues to record new assessees. Assessing Officers send monthly Proforma I to Commissioners for consolidation to Chief Commissioners and the Board; Directors of Income-tax (Inv.) consolidate Proforma II via Directors General (Inv.) with DIT-wise breakups. Revised proformae apply from January 1991 with consolidated regional reports due to the Board by the 7th of the succeeding month.
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Provisions expressly mentioned in the judgment/order text.
Utilisation of survey reports under section 133B requires monthly feedback and consolidated reporting through prescribed proforma.
The instruction mandates feedback on utilisation of survey reports under section 133B and CIB verification reports via revised Proforma I and II; Part C of Proforma I must use the prescribed register of 'Survey and CIB verification' while Part A continues to record new assessees. Assessing Officers send monthly Proforma I to Commissioners for consolidation to Chief Commissioners and the Board; Directors of Income-tax (Inv.) consolidate Proforma II via Directors General (Inv.) with DIT-wise breakups. Revised proformae apply from January 1991 with consolidated regional reports due to the Board by the 7th of the succeeding month.
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