Only investigation wing, TDS directorate to conduct I-T surveys: CBDT

In an I-T survey, tax officers visit business premises of the taxpayer to gather information by way of examination of books of accounts, data stored electronically and also access email communication

The income tax surveys to collect information for scrutiny assessment will be undertaken only by the investigation wing and the tax deducted at source (TDS) directorate with effect from Thursday, the Central Board of Direct Taxes (CBDT) has said.

In an order, the CBDT said officers in Directorate General of Income Tax (DGIT) (Investigation) and Principal Commissioner of I-T/Chief Commissioner of I-T (TDS) "only and exclusively" shall be the competent authority for approving survey actions with effect from August 13, 2020.

"The survey action u/s 133A of the Act being an intrusive action, it is expected that the same should be carried