Launch of Income Tax Business Application (ITBA) - Investigation Module Phase 3 - Recording of Search and/ or Survey Operations and creation of relevant reports

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.... The Director General of Income-tax (I&CI) (By Name) All the Chief Commissioners of Income-tax (By Name) All Principal Directors of Income-tax (Investigation), DsIT (Inv.) (By Name) All Principal Commissioners of Income-tax, CslT (Administrative) (By Name) All Principal Commissioners of Income-tax, CsIT (Admn, CO and TPS) (By Name) Sub: Launch of Income Tax Business Application (ITBA) - Investigation Module Phase 3 - Recording of Search and/ or Survey Operations and creation of relevant reports Madam/Sir, . 1. This is .with reference to the subject mentioned above. Phase 3 of the Investigation Module has been rolled out on 01.09.2017. In this phase, facility has been pro....

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..... Thus, one Workitem will result into creation of one Appraisal Report. Therefore, users are advised to ensure that if different Appraisal Reports are intended to be generated later on for different groups/sub-groups belonging to the same/ different trade(s), the action on which is initiated on the same day, they must create separate Two Hourly Reports and workitems for each such group/ sub group. b. Recording details of findings during search/ survey operation and generation of Preliminary Search Report: The users have been provided facility to enter details of findings at each premise covered in a search/ survey operation and generate Preliminary Search Report. These details are to be captured by the DDIT/ ADIT/ ITO (Inv....

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....s, admission of undisclosed income, estimation of undisclosed income for persons covered u/s 132/ 132 A 133A and other persons, persons in whose case actions u/s 153A, 153C, 147 and 143(3) are to be taken etc. The appraisal report can be finally approved by the PDIT (Inv.) or the DGIT (Inv) depending upon the decision of the PDIT (Inv.). Once the appraisal report has been approved, the DDIT/ ADIT/ ITO (Inv.) conducting the search can send the report online to the concerned assessing officers and his seniors. Pendency will be created automatically for initiation of assessment proceedings under the relevant sections for the relevant assessing officers upon approval of the appraisal report once Assessment Module is fully operational. Users hav....