Power to survey granted only to Investigation Directorates and TDS Comissionerates: CBDT.

On 13th August 2020, the Central Board of Direct Taxes issued an order under Section 119 of the Income Tax Act, 1961 which talks about the power to survey for the TDS Directorate and Investigation Wing.

The order says, ” It directs that the officers posted in Directorates of (Investigation Wing) and Commissionerates of TDS, only and exclusively act as “Income-Tax Authority” for the purposes of power of survey under Section 133A of the income-tax act.”

The launch of the Faceless Assessment Scheme has resulted in the Income Tax (IT) department to move towards the use of minimal interface with the taxpayers and total computerization of their work structure that aims in improvement in the delivery of services and has also brought greater transparency in the functioning of the IT department.

This order of CBDT came into force on 13 August 2020 only but it does not apply on two types of cases namely cases assigned to Central Charges and cases assigned to International Tax Charges.

With Warm Regards,

CL Bureau.