https://www.taxtmi.com/circulars?id=68260 Phase 3 of the ITBA Investigation Module provides digital recording of search and survey operations through creation of a Two Hourly Report generating a unique Search & Survey Id workitem, capture of premise level findings and seizures enabling Preliminary Search Reports, and compilation and approval workflow for Appraisal Reports which, once approved, are transmitted to assessing officers and can create pendency for assessment proceedings when the Assessment Module is active. The System also automates abatement of pending proceedings under the second proviso to section 153A upon generation of the Two Hourly and Preliminary Search Reports. en-us Mon, 04 Sep 2017 00:00:00 +0530 Sat, 22 Mar 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68260 Phase 3 of the ITBA Investigation Module provides digital recording of search and survey operations through creation of a Two Hourly Report generating a unique Search & Survey Id workitem, capture of premise level findings and seizures enabling Preliminary Search Reports, and compilation and approval workflow for Appraisal Reports which, once approved, are transmitted to assessing officers and can create pendency for assessment proceedings when the Assessment Module is active. The System also automates abatement of pending proceedings under the second proviso to section 153A upon generation of the Two Hourly and Preliminary Search Reports. Circulars Income Tax Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68260