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    <title>Detection of substantial unaccounted cash and other valuables during surveys under section 133A of the Income Tax Act, 1961</title>
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    <description>Directive requiring prompt intimation to the territorial Investigation Directorate when undisclosed cash or other valuables found during surveys meet or exceed prescribed thresholds, so that the Directorate may examine conversion of the survey into a search and seizure operation; below-threshold discoveries are to be considered by the Commissioner on a case-by-case basis.</description>
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      <description>Directive requiring prompt intimation to the territorial Investigation Directorate when undisclosed cash or other valuables found during surveys meet or exceed prescribed thresholds, so that the Directorate may examine conversion of the survey into a search and seizure operation; below-threshold discoveries are to be considered by the Commissioner on a case-by-case basis.</description>
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