Service tax component excluded from TDS when separately stated; TDS must be computed on the net payable amount excluding service tax.
Where an agreement between a payer and a resident payee expressly indicates the service tax component separately, tax shall be deducted at source under Chapter XVII-B on the amount paid/payable without including that service tax component, so TDS is computed on the net amount exclusive of service tax.

Admission of undisclosed income must be supported by cogent evidence and documentary confrontation during searches.
Admissions of undisclosed income during search-related statement recording must be based on material and cogent evidence - seized documents, assets, statements of connected persons or enquiry results - and be substantiated by specifying the manner, years and persons involved. Deponents should be confronted with incriminating documents before admission, and admissions should be followed by questions quantifying the income with reference to supporting material, identifying the assessee(s) and capacity, specifying years, and explaining manner of earning. The search leader must record the basis of any admission in the Authorised Officer's report.

Specified authority designation for tax data sharing enables supply of resident taxpayers' identity and address for food security implementation.
The Central Board of Direct Taxes designates the Director General of Income-tax (Systems) as the specified authority to provide designated State/Union Territory authorities with resident individual income-tax payees' name, father's name and address for two consecutive financial years prior to the financial year preceding the request, subject to notification of incomplete records and execution of a Memorandum of Understanding detailing data transfer mode, confidentiality and preservation mechanisms.