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CBDT has directed that officers in Directorates of Investigation in the Investigation Wing & Commissionerates of TDS, only & exclusively shall act as Income Tax Authority for the purposes of power of survey : Ministry of Finance
CBDT, under section 119 of the I-T Act has directed officers in Directorates of Investigation (Investigation Wing) & Commissionerates of TDS, only & exclusively shall act as (Income Tax Authority) for the purposes of power of survey under section 133A of I-T Act.
The competent authority for approval of such survey action under section 133A of the Act shall henceforth be DGIT (Inv) for investigation wing and Pr. CCIT/CCIT (TDS) for TDS charges, as the case may be.
CBDT, under section 119 of the I-T Act has directed that all the assessment orders shall hereafter be passed by National e-Assessment Centre through the Faceless Assessment Scheme 2019.
Any assessment order which is not in conformity shall be treated as non-est.