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CBDT issues order u/s 119 of Income Tax Act directing officers to exclusively act as "Income Tax Authorities"

Posted on 13 August 2020

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F.No. 187/3/2020-ITA-I
Government oF India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

North Block, New Delhi-110001
Dated: 13th August 2020

1. With the launch of the Faceless Assessment Scheme 2019, the Income Tax department is moving towards minimal interface with the taxpayers, aiming at significant improvement in delivery of services and greater transparency in the working of the department. The survey action u/s 133A of the Act being an intrusive action, it is expected that the same should be carried out with utmost responsibility and accountability.

2. In furtherance, if the above, the Central Board of Direct Taxes, in exercise of powers under section 119 of the IT Act, 1961 [hereinafter referred to as the Act] hereby directs that the officers posted in Directorates of Investigation (Investigation Wing) and Commissionerates of TDS, only and exclusively shall act as “Income-tax Authority” for the purposes of power of survey under section 133a of the Income-tax Act.

3. The competent authority for approval of such survey  action u/s 133A of the Act shall henceforth be DGIT(Inv) for investigation wing and Pr. CCIT /CCIT (TDS) for TDS charges , as the case may be.

4. This order shall come into force wef the 13th day of August 2020

5. The Hindi version of this order shall follow

(Prajna Paramita)
Director to the Government of India

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