The Central Board of Direct Taxes (CBDT) has issued an order under Section 119 of the Income Tax Act, designating officers within the Investigation Wing and TDS Commissionerates as the sole 'Income-Tax Authorities' for conducting surveys under Section 133A. This move aligns with the Faceless Assessment Scheme, aiming to reduce taxpayer interaction and enhance transparency. The order, effective from August 13, 2020, also specifies the competent authorities for approving such survey actions.
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 actio
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FAQ :
The order directs specific Income Tax officers to exclusively act as 'Income-Tax Authorities' for conducting surveys under Section 133A of the Income Tax Act.
Officers posted in the Directorates of Investigation (Investigation Wing) and Commissionerates of TDS are exclusively designated for this role.
The survey powers mentioned in the order are under Section 133A of the Income Tax Act.
For the investigation wing, the DGIT(Inv) is the competent authority. For TDS charges, it's the Pr. CCIT /CCIT (TDS).
This order came into force on the 13th day of August 2020.