Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers - reg -

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....#2359; कर बोर्ड) ********* North Block, New Delhi Dated 19 October, 2020 Order Subject : Order under section 119 of the Income-tax Act, 1961 for exercising power of intrusive or coercive action for recovery of tax demand by Assessing Officers or Tax Recovery Officers In pursuance of Board's letter F.No. 275/29/2020-(IT(B) dated 21st September, 2020 wherein at Para 2(ii) it was stated that with respect to any coercive action like attachment or intrusive action like recovery survey etc. by the Assessing Officers (AOs) or Tax Recovery Officers (TROs), separate guidelines are being issued and in further pursuance of " The Taxation and other Laws (Relaxation and Amendment of Certain Provisio....

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....e recovery survey will be approved by a Collegium. The Collegium will consist of two officers of the level of Pro CCIT or CCIT, which will include the CCIT of the concerned jurisdictional charge and CCIT(TDS) or Pl'. CCIT of the region where there is no CCIT(TDS). In case of International Taxation charges, the Collegium will include PI'. CCIT (International Taxation)/ CCIT (International Taxation) as one of the members and CCIT(TDS) or Pr. CCIT of the region where there is no CCIT(TDS) as the second member. (v) There will be no Collegium for TDS charges. TDS charges will conduct recovery surveys in their cases after the approval of CCIT(TDS) or where there is no CCIT(TDS) after the approval of Pr. CCIT of the region. (vi) Recove....