Income tax surveys to collect information for scrutiny assessment will be undertaken by the tax deducted at source (TDS) directorate only after approval from principal chief commissioner or chief commissioner level officer, the Central Board of Direct Taxes (CBDT) has said. The CBDT has issued directions to the officers that where any survey action is required by officers of "Central Charge" (involving search/ seizure), international charge, NeAC (National e-Assessment Centre)/ NFAC (National Faceless Assessment Centre), the same shall have to be first approved by a collegium comprising high-ranked officers.

Pursuant to 'The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020', the apex direct tax body CBDT has issued an internal order on exercising the power of survey by tax officers under Section 133A of the I-T Act.

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 e-mail communication.

"Any verification or survey u/s 1A of the Act by the TDS charge shall be conducted by its own officers.

"Where the TDS charge is headed by the Pr. CCIT (Principal Chief Commissioner of Income Tax) of the region or by the CCIT (TDS), the verification or survey action shall be conducted by the officers of the TDS charge," the CBDT said.