https://www.taxtmi.com/circulars?id=68435 Survey requires a recorded Preparatory Note and approval from specified Joint/Additional Directors or Commissioners; preliminary reports must be submitted within prescribed times (including 48-hour transmission where applicable) and a Final Survey Report containing case identifiers, undisclosed income, nature of concealment and evidence must be submitted within sixty days to the Range/Unit head and jurisdictional Assessing Officer. Detailed inventory of books/documents is mandatory, reasons for impounding or non-impounding must be recorded, evidence collection must be prioritized, and exclusion from compulsory scrutiny requires fulfillment of all three specified conjunctive conditions. Handing Over Notes must list pending survey-related matters. en-us Wed, 09 Aug 2017 00:00:00 +0530 Fri, 04 Apr 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68435 Survey requires a recorded Preparatory Note and approval from specified Joint/Additional Directors or Commissioners; preliminary reports must be submitted within prescribed times (including 48-hour transmission where applicable) and a Final Survey Report containing case identifiers, undisclosed income, nature of concealment and evidence must be submitted within sixty days to the Range/Unit head and jurisdictional Assessing Officer. Detailed inventory of books/documents is mandatory, reasons for impounding or non-impounding must be recorded, evidence collection must be prioritized, and exclusion from compulsory scrutiny requires fulfillment of all three specified conjunctive conditions. Handing Over Notes must list pending survey-related matters. Circulars Income Tax Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68435