CBDT issues Order on Power to Survey with Investigation Wing and TDS directorate

The Central Board of Direct Taxes (CBDT) Thursday issued an order on Power to Survey with the Investigation Wing and TDS directorate.

The Board issued an order under section 119 of the Income Tax Act, 1961 has directed officers in Directorates of Investigation (Investigation Wing) & Commissionerates of TDS, only & exclusively shall act as (Income Tax Authority) for the purposes of power of survey under Section 133A of the Income Tax Act, 1961.

With the launch of various e-governance initiatives, the Income-tax Department is moving toward total computerization of its work. This has led to a significant improvement in the delivery of services and has also brought greater transparency in the functioning of the tax-administration. Keeping the same in mind, CBDT issued an order under Section 119 pertaining to assessment orders.

However, the order shall not be applicable to the 2 cases namely assessment orders in cases assigned to Central Charges and assessment orders in cases assigned to International Tax Charges.