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

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....n and Amendment of Certain Provisions) Act, 2020 Regarding; In pursuance of the 'The Taxation and Other Laws (Relaxation And Amendment of Certain Provisions) Act, 2020' and in supersession of the order u / s 119 of the Income-tax Act 1961 (the Act) Vide F.No 187/3/2020-ITA- 1 dated 18th September, 2020, prescribing the "Income-tax Authority" for the purpose of power of survey u/s 133A of the Act, the Central Board of Direct Taxes, in exercise of powers under section 119 of the Act, hereby directs that: - ^1[i) TDS Charges : Any verification or survey u/s 133A of the Act by the TDS charges shall be conducted by its officers. Where the TDS charge is headed by the Pr. CCIT of the region / CCIT (TDS) / jurisdi....

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....y by the International Taxation Division, the same is to be approved by the collegium of Pr. CCIT (IT&TP)/ CCIT (IT&TP) and DGIT (Inv.). Such surveys shall be conducted by the officers of the Investigation Wing by including officers of IT&TP Division in the team.] iv) NeAC/NFAC Units: If for any reason, action u/s 133A of the Act IS required by the National e- Assessment Centre or the National Faceless Appeal Center, they may, through the PCIT (Verification Unit) concerned, make such request to DGIT (Inv.) concerned and the survey shall be conducted by the Investigation Wing after including the officers of the Verification Unit from which the reference has been received. In such circumstances, the survey shall be approved by a coll....

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.... including the officers of the I&CI charge in the team. 2. It is clarified the recovery surveys shall, henceforth be conducted as per the order u/s 119 of the Act issued vide F.No. 275/29/2020-IT (B) dated 16th October, 2020. 3. It is further directed that the collegium shall consist of two officers of the level of Pr.CCIT/CCIT/DGIT and shall operate only where more than one officer as discussed above are available to take the decision regarding the surveys. The means and mechanism w.r.t details like meeting and sitting of the collegium shall be decided by the senior officer of the collegium. 4. Further, it is reiterated that as per the amended section 133A of the Act, the surveys can be conducted only by the officers of the Invest....

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....charge shall be conducted by its own officers. Where the TDS charge is headed by the Pr.CCIT of the region or by the CCIT (TDS). the verification or survey action shall be approved by the Pr.CCIT of the region or the CCIT (TDS), as the case may be and shall be conducted by the officers of the TDS charge." 2.  Substituted vide F. No. 187/3/2020-ITA-I dated 31-12-2021 before it was read as, "iii) International Taxation Division: The TDS surveys by the International Taxation Division shall henceforth be approved by the collegium of Pr.CCIT (IT&TP)/CCIT(IT&TP) as one member of the collegium and CCIT (TDS) or the Pr.CCIT of the region where there is no CCIT(TDS), as the case may be, as the other member of the collegiu....