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SURVEY U/S 133A(2A)

PUSHP KUMAR SAHU (CA FINAL ASPIRANT) (3115 Points)

14 January 2019

SURVEY CONDUCTED BY DEPARTMENT FOR VERIFYING THE COMPLIANCE OF THE PROVISIONS OF TDS/TCS ....IN SUCH TYPE OF LIMITED SURVEY.... CAN DEPARTMENT EXTENDS ITS AUTHORIZATION TO CHECK OTHER AREAS ALSO..

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Nitesh bind (Student CA Final ) (12692 Points)
Replied 15 January 2019

Yes they can, When you'll see the Section 133A(2A), it starts with the words "Without prejudice to the provision of Sub Section (1)" which clearly means that it is a power which is specific in respect of TDS/TCS issues but it is not exclusive but in addition to that which is being provided under Sub Section (1).

Practically speaking, when the order for Survey is issued the authority never restrict their officer to check the TDS/TCS matters only and leave the rest but they always given the order to enter the premise and search every relevant records.

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PUSHP KUMAR SAHU (CA FINAL ASPIRANT) (3115 Points)
Replied 15 January 2019

THANK YOU SO MUCH SIR...

1 Like

Nitesh bind (Student CA Final ) (12692 Points)
Replied 15 January 2019

You are most welcome Pushp. 😊

2 Like

rama krishnan (12234 Points)
Replied 15 January 2019

yes they can but they can't impound any books and documents and make inventory of cash, stock in trade or books and documents . so it's as good as futile effort to verify other aspects since the same could not be substantiated with books. so normally they restrict to TDS and tcs aspects alone

thiyagu (student) (30 Points)
Replied 15 January 2019

they can also impound and retain the books of accounts(BOA) .. provided they have a reason for doing so. Such BOA cannot be retained beyond 15 days without obtaining approval.

rama krishnan (12234 Points)
Replied 15 January 2019

but authorized officers proceeding under section 133A(2A) have no powers to impound boa

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thiyagu (student) (30 Points)
Replied 15 January 2019

yes bro accepted.just now cross verified. Provo to sec 133A(3). BOA cannot be impounded and retained in relation to survey conducted under sec 133A(2A).