Order under section 119 of the Income-tax Act, 1961 for exercising power of survey u/s 133A of the Income-tax Act, 1961 and in pursuance of The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Order under section 119 of the Income-tax Act, 1961 for exercising power of survey u/s 133A of the Income-tax Act, 1961 and in pursuance of The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 https://www.taxtmi.com/circulars?id=68504 The order modifies administrative instructions for exercise of survey powers under section 133A by specifying that TDS charge surveys be approved by and conducted under the Pr. CCIT/CCIT (TDS)/jurisdictional CCIT and carried out by TDS officers; International Taxation Division TDS surveys require a collegium of IT&TP and TDS/Pr. CCIT members and are to be conducted by TDS officers with IT&TP inclusion; other IT&TP surveys require collegium approval including DGIT (Inv.) and are to be conducted by the Investigation Wing with IT&TP officers. Monitoring officers must ensure surveys do not exceed approved scope. en-us Fri, 31 Dec 2021 00:00:00 +0530 Fri, 08 Aug 2025 18:56:00 +0530 TaxTMI RSS Generator Order under section 119 of the Income-tax Act, 1961 for exercising power of survey u/s 133A of the Income-tax Act, 1961 and in pursuance of The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 https://www.taxtmi.com/circulars?id=68504 The order modifies administrative instructions for exercise of survey powers under section 133A by specifying that TDS charge surveys be approved by and conducted under the Pr. CCIT/CCIT (TDS)/jurisdictional CCIT and carried out by TDS officers; International Taxation Division TDS surveys require a collegium of IT&TP and TDS/Pr. CCIT members and are to be conducted by TDS officers with IT&TP inclusion; other IT&TP surveys require collegium approval including DGIT (Inv.) and are to be conducted by the Investigation Wing with IT&TP officers. Monitoring officers must ensure surveys do not exceed approved scope. Circulars Income Tax Fri, 31 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68504