CBDT specifies income-tax authorities for the purpose of authorisation of survey u/s 133A

Order F.no. 282/15/2022-IT (inv.V) dated, 22-11-2022

Section 133A enables an income-tax authority to enter any place of business or profession or charitable activity within his jurisdiction to verify the books of account or other documents, cash, stock, or other valuable article or thing, which may be useful for or relevant to any proceeding under this Act. Explanation of section 133A provides the definition of an income tax authority for the purposes of this section.

The Finance Act, 2022 amended the Explanation to section 133A to provide that income-tax authority shall be subordinate to Principal Director General or Director-General or Principal Chief Commissioner or Chief Commissioner, as the case may be, specified by the Board.

Now, the Central Board of Direct Taxes (CBDT) has specified the that authorisation of action under section 133A shall be issued by the income-tax authority, not below the rank of Joint Director or Director Commissioner with prior approval of the Director General/Chief General for Central and TDS charge and the PCCIT in case of all other charges.

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