Timely completion of investigation in STRs /TEPs and forwarding of investigation reports to AOs by Investigation Wing

Timely completion of investigation in STRs /TEPs and forwarding of investigation reports to AOs by Investigation Wing https://www.taxtmi.com/circulars?id=68427 Investigation reports from STRs and TEPs must meet category-based SOP deadlines and be forwarded so Assessing Officers receive actionable findings well before limitation periods expire. Investigating officers must send reports in time to permit AO enquiries and approvals, with reasons formally recorded for any delay. The Investigation Wing leadership is directed to strictly enforce adherence to these timelines and ensure reports are transmitted at least six months before the date of limitations where statutory action may be required. en-us Tue, 08 May 2018 00:00:00 +0530 Fri, 04 Apr 2025 10:35:00 +0530 TaxTMI RSS Generator Timely completion of investigation in STRs /TEPs and forwarding of investigation reports to AOs by Investigation Wing https://www.taxtmi.com/circulars?id=68427 Investigation reports from STRs and TEPs must meet category-based SOP deadlines and be forwarded so Assessing Officers receive actionable findings well before limitation periods expire. Investigating officers must send reports in time to permit AO enquiries and approvals, with reasons formally recorded for any delay. The Investigation Wing leadership is directed to strictly enforce adherence to these timelines and ensure reports are transmitted at least six months before the date of limitations where statutory action may be required. Circulars Income Tax Tue, 08 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68427