Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
New Delhi, the 22nd November, 2022
Subject: Order under section 119 of the Income-tax Act, 1961
In view of clause (a) of Explanation occurring after sub-section (6) to Section 133A of the Income-tax Act, 1961 (hereinafter referred to as "the Act") as amended by Finance Act, 2022, read with Proviso to sub section(6) of Section 133A of the Act, and in superession of orders F.No.187/3/2020-ITA-I dated 13/08/2020, 18/09/2020, 19/10/2020 and 31/12/2021, and F. No.275/29/2020-ITA-I(B) dated 19/10/2020, issued in this regard, the Board, in exercise of powers conferred under section 119 of the Act hereby directs that authorization for action under section 133A of the Act shall be issued by an income-tax authority not below the rank of Joint Director or Joint Commissioner with the prior approval of the Director General/chief Commissioner in the case of Directorate of Investigation, Directorate of I&CI, Central, and TDS charges, and the Principal Chief Commissioner, in case of all the charges. Where TDS charge is headed by the Principal chief Commissioner, approval shall be granted by the Principal Chief Commissioner.
2. The Principal Commissioner of Income Tax/Commissioner of Income Tax/Principal Director of Income Tax/Director of Income Tax concerned, shall monitor and ensure that the survey action is conducted in accordance with the provisions of section 133A of the Act and guidelines/instructions issued by the Board from time to time.
3. This order shall come into force with immediate effect.
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