133a and 133b
This query is : Resolved
04 May 2014
Specific survey U/s. 133A : This is the most popular form of survey under the Income-tax
Act, 1961. The survey is conducted at the business premises of the assessee, with
an objective to extract the information and use the same for charging correct tax from
him.
U/s. 133B : Such a survey is conducted when
the survey team visits each and every shop in a particular locality. The objective is to
identify new assessee’s.
Act, 1961. The survey is conducted at the business premises of the assessee, with
an objective to extract the information and use the same for charging correct tax from
him.
U/s. 133B : Such a survey is conducted when
the survey team visits each and every shop in a particular locality. The objective is to
identify new assessee’s.
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