Guidelines for conducting survey u/s 133A(5).

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....sised the need to make more effective and frequent use of the provisions of section 133A(5). Each Director of Income-tax(Inv) has been directed to conduct 50 such surveys during the year 1990-91. 3. To enable the income-tax authorities to conduct such surveys in a more effective and meaningful manner, it is necessary to lay down certain guidelines which may be of use to the officials conducting such survey. While actual enquiry and conducting of survey would depend upon the facts and circumstances of each case and the ingenuity exhibited by the concerned income-tax official, the guidelines laid down in the succeeding paragraphs would be of assistance. 4. It is not possible to give an exhaustive list of functions, ceremonies and events....

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....tion that such an enquiry has to be conducted very discreetly. An attempt should be made to select such cases where substantial expenditure is likely to be incurred. 6. Although intelligence gathering, which would help in identifying a function, ceremony or event to be selected for survey, may precede the functions, ceremony or event, the actual survey, including recording of statements of the assessee and other witnesses, is to be conducted only after the function, ceremony or event is over. This would be in accordance with the provisions of section 133A(5). The time gap between recording of statements of various persons should, however, be kept minimum without at the same time inviting any hostilities. The statements should be matched ....

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....e agencies who have supplied goods and services in connection with the function, ceremony or event. This will include collecting of information from the concerned printing press, sweet shop, hotel, club, barat ghar/marriage hall, decorator, tent supplier, florist, electric shop engaged for illumination work, Indian Air lines/Vayudoot, taxi and bus operator, photographer, jewellery shop etc. Information regarding the amount finally paid, mode of payment of the amount and the services availed of should be collected alongwith necessary evidence. 10. After the expenditure incurred on the function, ceremony or event has been quantified, the concerned assessee may be confronted with the same. Requisite enquiry with regard to source of funds fo....