CBDT vide Order Dated August 13, 2020, launched 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 action, it is expected that the same should be carried out with utmost responsibility and accountability.
Further, CBDT directs the officers posted in Directorates of Investigation (Investigation Wing) and Commissionerates of TDS, only and exclusively shall act as “Income-tax Authority’ for the purposes of power of survey under section 133A of the Income Tax Act. The competent authority for approval of such survey action u/s 133A of the Act shall henceforth be DGIT (Inv) for investigation wing and Pr.CCIT/CCIT (IDS) for TDS charges, as the case may be.
Note: This order shall come into force with effect from August 13, 2020.
The Order can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/08/final-Order-119-1.pdf