CBDT modifies Power of Authority for counduct of survey u/s 133A related to TDS

The Central Board of Direct Taxes (CBDT) has modified its earlier order F.187/3/2020-ITA-I dated 19.10.2020, issued for exercising power of survey u/s 133A of the Income-tax Act. 1961 and in pursuance of The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act. 2020.

As per notification :

Paragraphs 1.i), 1.iii), and 5 of the Central Board of Direct Tax’s Order under Section 119 of the Income-tax Act, 1961 (the “Act”), vide F.187/3/2020-ITA-I dated 19.10.2020, have been changed and are now read as follows:-

Para 1 i) TDS Charges: TDS charges officers will conduct any verification or survey required by Section 133A of the Act. When the TDS charge is led by the Pr.CCIT of the region / CCIT (TDS) / jurisdictional CCIT of TDS charges, the verification or survey action must be approved by the Pro CCIT of the region / CCIT (TDS) / jurisdictional CCIT of TDS charges, as the case may be, and must be carried out by the TDS charge’s officers.

Para 1 iii) International Taxation Division: The International Taxation Division’s TDS surveys will now be approved by a collegium consisting of Pr. CCIT (IT&TP) / CCIT (IT&TP) as one member and CCIT (TDS) / jurisdictional CCIT of TDS charge or the Pro CCIT of the region where there is no CCIT (TDS) / jurisdictional CCIT of TDS charge as the other member, as the case may be. Officers in charge of TDS will conduct the survey, which will include officers from the IT&TP Division. The collegium comprising Pr. CCIT (IT&TP)/ CCIT (IT&TP) and DGIT must approve any other survey conducted by the International Taxation Division (Inv.). Officials from the Investigation Wing, along with officers from the IT&TP Division, will perform such surveys.

Para 5. The Investigation Wing or the Pr. CIT/CIT / PDIT / DIT of the TDS charge should monitor and ensure that the survey does not go beyond the scope approved by the collegium of the concerned Pr. CCIT / CCIT (TDS)/ jurisdictional CCIT of TDS charge/ DGIT (Inv.), as the case may be.

This order comes into effect immediately.

To Read Order Download PDF Given Below :