{"id":19134,"date":"2020-11-07T14:03:51","date_gmt":"2020-11-07T08:33:51","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=19134"},"modified":"2020-11-07T14:08:36","modified_gmt":"2020-11-07T08:38:36","slug":"income-tax-authority-has-a-power-of-survey-under-section-133a-as-notified-by-cbdt","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/income-tax-authority-has-a-power-of-survey-under-section-133a-as-notified-by-cbdt\/","title":{"rendered":"Income Tax Authority has a Power of Survey under section 133A as notified by CBDT"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The Board in pursuance of the Taxation &amp; Other Laws (Relaxation &amp; Amendment of Certain Provisions) Act 2020 &amp; in supersession of order under section 119 of Income-tax Act dated 18 Sept 2020 has issued directions for the &#8220;Income-tax Authority&#8221; for exercising the power of survey under section 133A of the Act.&nbsp; <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Power of Survey to Income Tax Authority<\/h2>\n\n\n\n<p><em><strong>The CBDT while exercising the powers under section 119 of the Act issued directions regarding the following: <\/strong><\/em><\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" width=\"580\" height=\"444\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/image-26.png\" alt=\" Survey to Income Tax Authority\" class=\"wp-image-19135\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/image-26.png 580w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/image-26-300x230.png 300w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/><\/figure><\/div>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/section-2-15-of-the-income-tax-act-and-its-impact\/\">Guide on Section 2(15) of the Income Tax Act and its Impact \u2013 Get the Complete Outlook!<\/a><\/mark><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">TDS Charges<\/h3>\n\n\n\n<p>Any verification or survey under section 133A of Act done by\nthe TDS charge will be conducted by its own officers. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Central Charges<\/h3>\n\n\n\n<p>Any survey conducted under section 133A of Act done by\nCentral charge headed by the CCIT will be conducted after the approval of a\ncollegium consisting of CCIT concerned.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">International Taxation Division<\/h3>\n\n\n\n<p>TDS surveys done by the International Taxation Division will\nbe approved by collegium of Pr.CCIT (IT&amp;TP)\/CCIT (IT and TP) as one member\nof the collegium and CCIT (TDS) or the Pr.CCIT of the region<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">NeAC\/NFAC Units<\/h3>\n\n\n\n<p>Any action under section 133A of Act did by the National\ne-Assessment Centre or the National Faceless Appeal Center through the PCIT\n(Verification Unit) is concerned.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Exemption Charge<\/h3>\n\n\n\n<p>Any survey action under section 133A of Act is conducted by\nExemption Charge and the same will be approved by the collegium consisting of\nPr.CCIT (Exemption) as one member and DGlT (Inv.) as the other member.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">I&amp;CI Charges<\/h3>\n\n\n\n<p>Any verification by I&amp;CI charge for enforcement of\nvarious compliances of Section 285BA of Act and related rules will be done only\nthrough the electronic means by the officers of I&amp;CI charge.&nbsp; <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Highlights of the Notification<\/h2>\n\n\n\n<ul><li>The Board clarified the recovery surveys should be conducted as per an order u\/s 119 of Act issued vide F.No.275\/29\/2020-IT (B) dated <strong>16 Oct 2020<\/strong>. <\/li><li>It has further directed that the collegiums must consist of 2 officers of the level of Pr.CCIT\/CCIT\/DOlT and has to operate only where more than one officer are available to take decision regarding the surveys.<\/li><li>The PrCIT\/CIT\/PDIT\/DIT of TDS charge or Investigation Wing has to monitor and ensure that survey does not go beyond the scope as approved by the collegium.<\/li><li>The TDS charge or Investigation Wing officer will prepare the survey report and upload the same on ITBA as per the <strong><em>Survey<\/em><\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Survey\"><strong><em>[1]<\/em><\/strong><\/a><\/sup> Module<\/li><li>It is also clarified that all the surveys under section 133A of Act conducted by the Investigation Wing independently must be approved by the DGsIT (Inv.).<\/li><li>In the event of any disagreement between the officers of the collegium, the issue would be resolved by the Pr.CCIT of the region.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>It is reiterated that as per an amended section 133A of Act, the surveys can be conducted only by the officers of an Investigation Wing or TDS charge and any such action must be taken only as the last resort when all the other means of verification\/obtaining details online\/recovery are exhausted.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/cbdt-notifies-guidelines-for-faceless-assessment-scheme\/\">CBDT notifies Guidelines for Faceless Assessment Scheme<\/a><\/mark><\/p>\n\n\n<a href=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/11\/Order_us_119_ITAct_1961_Misc_20_10_20.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\"  data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">Order_us_119_ITAct_1961_Misc_20_10_20<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Board in pursuance of the Taxation &amp; Other Laws (Relaxation &amp; Amendment of Certain Provisions) Act 2020 &amp; in supersession of order under section 119 of Income-tax Act dated 18 Sept 2020 has issued directions for the &#8220;Income-tax Authority&#8221; for exercising the power of survey under section 133A of the Act.&nbsp; Power of Survey [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":19138,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[10,153],"tags":[1190],"acf":{"service_id":"403"},"authorName":"Soumya Bajpai","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/01\/0.jpg","authorDescription":"Soumya has done LLB (Hons) and has a 2+years experience in writing. Her main interest is in reading judgments, new enactments and amendments taking around in law. She always strives to bring the best to work that she does.","postViews":7613,"readingTime":2,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/19134"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=19134"}],"version-history":[{"count":9,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/19134\/revisions"}],"predecessor-version":[{"id":19148,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/19134\/revisions\/19148"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/19138"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=19134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=19134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=19134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}