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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 Regarding - Income Tax - F No. 187/3/2020-ITA-I

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..... 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: - i) TDS Charges: Any verification or survey u/s 133A of the Act by the TDS 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. ii) Central Charges: Any survey action u/s 133A of the Act by a Central Charge which reports to DGIT (lnv) shall be approved by the DGIT (lnv.) and shall be conducted by the officers of the Investigation Wing by including .....

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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 Regarding - Income Tax

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..... 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 collegium consisting of the CCIT (ReAC) concerned as one member of the collegium and the DGIT (Inv.) as the other member. v) Exemption Charge: If for any reason, any survey action u/s 133A of the Act is required by the Exemption Charge, the same shall be approved by the collegium consisting of Pr.CCIT (Exemption) as one member and DGIT (Inv.) as the other member. Such action shall be carried out by the officers of the Investigation Wing after including officers of the exemption charge in the team. Verification of trusts for registration u/s 12A .....

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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 Regarding - Income Tax

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..... legium 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 Investigation Wing or the TDS charge and any such action shall be taken only as a last resort when all the other means of verification/ obtaining details online/recovery are exhausted. 5. The PrCIT/CIT/PDIT/DIT of the TDS charge or the Investigation Wing should monitor and ensure that the survey does not go beyond the scope as approved by the collegium of the concerned Pr.CCIT/CCIT (TDS)/DGIT(lnv.), as the case may be as discussed above . 6 . The TDS charge or the Investigation Wing officer shall prepare the survey report and upload the same on .....

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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 Regarding - Income Tax

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