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    <title>Observations of the Chairperson/ Member(Inv.) on Survey u/s 133A of the I.T. Act,1961</title>
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    <description>The Chairperson/Member (Investigation) observed that numerous surveys under section 133A were initiated in one region on largely inaccurate information, and directed that case selection require better homework and verification of source material before invoking survey powers; this instruction is to be circulated to all Income Tax Authorities in the administrative region with the Chairperson/Member&#039;s approval.</description>
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      <description>The Chairperson/Member (Investigation) observed that numerous surveys under section 133A were initiated in one region on largely inaccurate information, and directed that case selection require better homework and verification of source material before invoking survey powers; this instruction is to be circulated to all Income Tax Authorities in the administrative region with the Chairperson/Member&#039;s approval.</description>
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