TaxTMI 
TaxTMI 
Launch of Income Tax Business Application (ITBA) - Investigation Module Phase 4
X X X X Extracts X X X X
X X X X Extracts X X X X
....Login→Modules →Investigation 3. Following functionalities have been added in the fourth phase of Investigation Module: a. Retention and Release of Books/Documents Seized/Impounded i. Facility has been provided to Investigation Officer (DDIT/ ADIT/ ITO (Inv.)) and Assessing Officer to request for extension of retention period or release of books/documents which were seized/impounded during Search/ Survey proceedings. This facility is provided in respect of those books/ documents only which have been entered in ITBA system while recording the details of Search/ Survey proceedings. Refer ITBA-Investigation Instruction No. 4 for details. ii. The following is the path to navigate to this facility in ITBA. Investigation Module→Menu→Search and Survey→Details of Seized/ Impounded Books/Documents iii. Investigation Officer/ Assessing Officer will need to enter/ select the S&S (Search & Survey) ID/ Survey ID for initiating the request. Based on the S&S ID/ Survey ID, the premises covered under search/ survey proceedings will be listed. User will select the Premises ID and system* will display the list of books/documents seized/ impounded for that premise....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... books/ documents only which have been entered in ITBA system while recording the details of Search/ Survey proceedings. Refer ITBA-lnvestigation Instruction No. 4 for details. ii. The following is the path to navigate to this facility in ITBA Investigation Module→Menu →Search and Survey→Transfer of Seized/ Impounded Books/Documents iii. DDIT/ ADIT/ ITO (Inv.)/ Assessing Officer will need to enter/ select the S&S ID/ Survey ID for initiating the request. Based on the S&S ID/ Survey ID, the premises covered under search/ survey will be listed. User will select the Premises ID and system will display the list of books/documents seized/ impounded for that premises. User will select the books/ documents which are to be transferred and initiate the proposal. iv. In case of transfer of books/ documents to any AO (jurisdictional or non jurisdictional) by concerned DDIT/ ADIT/ ITO (Inv.), no approval shall be required. The books/ documents can be transferred by DDIT/ ADIT/ ITO (Inv.) in such case by generating the transfer memo. v. Approval by the concerned PCIT through proper channel will be required in case books/documents are to be transferred to any non-jurisd....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e PDIT (Inv.) will provide the comments and will send the workitem to the concerned PCIT for further action. b). If appraisal report has already been prepared in respect of the selected case, workitem will be submitted by AO to the concerned PCIT through Range Head. v. Approval of the concerned PCIT through proper channel will be required. PCIT will have the provision to enter the amount approved for release/ adjustment and generate the letter. PCIT may enter 'O' and generate letter, in case no amount to be released/ adjusted. vi. The workitem will then be forwarded to the AO for entering date of release, generation of intimation letter to assessee and closure of workflow. Entry for release/ adjustment will be updated in the relevant PD Account. d. Adjustment/Release of Assets (other than cash) i. Facility has been provided to jurisdictional Assessing Officer to initiate the release of assets seized during Search and Survey proceedings. This facility is provided in respect of those assets only which have been entered in ITBA system while recording the details of Search and Survey proceedings. Refer ITBA-Investigation Instruction No. 4 for details. ii. The following is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty in ITBA Investigation Module →Menu→Search and Survey →Initiate Centralisation iii. The process will facilitate the DDIT/ ADIT/ ITO (Inv.) to select PANs and proposed Jurisdiction for centralisation. User will initiate the request for centralisation of cases, which will be reviewed by Addl. DIT/JDIT. After review, Addl. DIT/ JDIT will forward the proposal to the PDIT(lnv.). If the cases are to be centralised in multiple PCIT/CIT charges, then separate proposal should be sent for each charge iv. PDIT(lnv.) will have the provision to recommend or not recommend any case and forward the proposal for approval by DGIT (Inv.). v. DGIT(lnv.) will have the facility to approve or reject proposal in any case. DGIT(lnv.) will also have the provision to edit/change the proposed jurisdiction for centralisation of cases. vi. After approval, DGIT (Inv) will send the workitem to the CCIT (Central)/ PCIT(Central)/ any other DGIT(lnv.) (as per the user selected in proposed jurisdiction) for further action. CCIT (Central)/ selected DGIT(lnv.) (if selected) will forward the workitem to concerned PCIT (Central) in respect of the approved centralisation requests. vii. PCIT (....