Who can do Survey
Head Commissioner/Commissioner/Joint Commissioner/Principal Director/Director/Joint Director/Assistant Director/Deputy Director/Assessing Officer/Tax Recovery Officer/Inspector [with impact from 1-6-2003 Assistant Director, Deputy Director, Assessing Officer, Tax Recovery Officer or Inspector must acquire approval of Joint Director or Joint Commissioners before taking a move u/s 133A(1)]
Jurisdictional limit for Conducting Survey
Authority referenced above may enter any place:
• inside the limit of the area alloted to him
• occupied by any individual in regard of whom he practices jurisdiction
What Places can be Surveyed
Just the place where business or profession is continued (private premises can’t be surveyed).
Commitments of Owner of Places or Individuals Present
• To bear the cost of the income tax authority the required facility to examine such books of record or different docs as he may need and which might be accessible at such place.
• To afford him the important facility to check or confirm the money, stock or other significant article or thing which might be found there in.
• To outfit such data as he may require as to any issue which might be valuable for, or important to, any proceeding under the Act.
Hour of Survey
Survey only be directed during the hours at which such place is open for running of business or profession and, on account of some other place, simply after dawn and before dusk.
Intensity of Authorities Conducting Survey
• To place signs of identification proof on books of accounts or different docs and make or cause to be made extracts or duplicates in this manner
• To seize and hold (after recording reasons) in his authority for such period as he thinks fit [retention more than 15 days (with impact from 1-10-2014), selective of occasions, requires approval of Principal Chief Commissioner/Principal Director General/Chief Commissioner/Director General any books of account or different docs surveyed by him] (This power can’t be practiced by an Inspector)
• To make a stock of any cash, stock or other important article or thing checked or confirmed by him (this influence can’t be practiced by an investigator)
• To record the announcement of any individual which might be valuable for or significant to, any proceeding under the Act (this power can’t be practiced by an Inspector).
Intensity of Authorities U/S 133A(2A)
• With impact from 1-10-2014 under section 133A(2A), an annual tax authority may to confirm that tax has been deducted or gathered at source as per the arrangements of Chapter XVII-B or Chapter XVII-BB, by and large, enter any office, or a place where business or profession is continued, inside the limit of the area given out to him, or any such place in regard of which he is approved for the motives behind this segment by such income tax authority who has given out the area inside which such area is arranged where books of account or docs are kept.
• The income tax authority may for this reason enter an office, or a place where business or profession is carried on after dawn and before dusk. Further, such income tax authority may require the deductor or the collector or other individual who may at the time and place of survey be taking care of such work,—
a.to bear the cost the required facility to investigate such books of account or different docs as he may require and which might be accessible at such place, and
b.to outfit such data as he may require in connection to such issue.
• It is additionally given that an income tax authority may place signs of identification on the books of record or different docs investigated by him and take extracts and duplicates thereof. He may likewise record the announcement of any individual which might be helpful for, or relevant to, any proceeding under the Act. However, while acting under sub-area (2A) he will not seize and hold in his authority any books of record or docs investigated by him or make an inventory of any money, stock or other assets.
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