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    <title>Launch of Income Tax Business Application (ITBA) - Investigation Module Phase 2</title>
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    <description>Phase 2 of the ITBA Investigation Module adds electronic recording and upload of offline Excel utilities for pending TEPs, STRs and other investigations, role-based registration and hierarchical allocation of cases from DGIT/PDIT to Investigating Officers, and structured report submissions (Preliminary, Interim, Part Final and Final). Part Final and Final Reports create pendency for Assessing Officers for action under section 148 or section 143(2). The release also enables multiple strong room management including deemed seizure recording under the second proviso to section 132(1), and requires name based departmental email IDs and RSA tokens for access.</description>
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