CBDT issued an Order under section 119 of the Income-tax Act, 1961 (‘Act’) on 22.11.2022 to specify the income-tax authorities for the purpose of authorization of survey under section 133A of the Act.
It has specified that authorisation of action under section 133A shall be issued by the income-tax authority, not below the rank of Joint Director or Director Commissioner with prior approval of the Director General/Chief Commissioner for Directorate of I&CI, Central and TDS charges and the Principal Chief Commissioner in case of all other charges.
However, where the TDS charge is headed by the Principal Chief Commissioner, approval shall be granted by the Principal Chief Commissioner.
It is further stated that the PCIT/CIT/Pr. Director of IT/DIT shall monitor and ensure that the survey action is conducted as per section 133A of the Act and adhere to guidelines/instructions issued by the Board from time to time.
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