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Income Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Scope of the instructions issued by the CBDT - Exercise of power ...

Income Tax

September 27, 2022

Scope of the instructions issued by the CBDT - Exercise of power us/ 119 - A perusal of the said instruction shows that this is practically a search and seizure manual notification. It is an internal communication being guidelines for the notice of the Commissioner of Income tax, Range Head and the AO handling the assessment of search and seizure cases. This notification is not one which has been issued u/s.119 of the Income tax Act, 1961 - AT

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