What are the places where an income tax authority can enter?

Who can appear before income tax authorities?

As per the provisions stated in Section 288 of the Income Tax Act, 1961, more specifically Clause (i) of Sub-section (2), any family member, relative or employee of the income tax assessee in question can act as an authorised representative on his or her behalf.

Where is survey under Section 133 A is conducted?

Survey under section 133A(1) is conducted in cases specifically selected for unearthing irregularities and misrepresentation of facts, etc. Such a survey is also undertaken at the business premises as a part of a larger search and seizure operation. Such surveys are generally found to yield very good results.

Who can exercise the power of survey under Section 133 A?


An Assessing Officer or his duly authorized inspector, Deputy Commissioner or Assistant Director has the power to enter : any place within the limits of the area assigned to him, or. any place occupied by any person in respect of whom he exercises jurisdiction.

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What are the major powers of income tax authorities?

Powers, functions and duties of Income-Tax officers are provided in many sections, some of which are Power of search and seizure, Power of assessment, Power to call for information, Power of Survey etc. Inspectors of Income-Tax: They are appointed by the Commissioner of Income-Tax.

What is Rule 37bb of Income Tax Act?

Payment- for operating expenses of Indian shipping companies operating abroad. Remittance towards business travel. Travel for education (including fees, hostel expenses etc.) Remittance towards grants and donations to other Governments and charitable institutions established by the Governments.

What is section 28 of Income Tax Act?

Section 28: Profits and gains of business or profession

Income Tax – Section 28 of Income Tax Act, 1961 – Profits and gains of business or profession. The following income shall be chargeable to income-tax under the head “Profits and gains of business or profession” 1.

What is Section 133 A?

133A. 12 Power of survey 13. (1) Notwithstanding anything contained in any other provision of this Act, an income- tax authority may enter- (a) any place within the limits of the area assigned to him, or. (b) any place occupied by any person in respect of whom he exercises jurisdiction, 14 or]

What is Section 131 1A of Income Tax Act?

​Section 131(1A)

Assessing officer (AO) has reason to suspect that income has been concealed by the taxpayer.

What is the difference between survey and search?

In a survey, the income tax authorities have a right to enter only those places which are deemed to be your place of business or profession, whereas in a search operation, they can search any place including your residential premises, vehicle, or any other place, without any restrictions of whatsoever nature, which …

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What is Section 147 of Income Tax Act?

Section 147 of the Income Tax Act, 1961 provides for the reopening of assessment proceedings. This section gives discretion to the Assessing Officer (AO) to reopen the assessment proceedings when he/she has reason to believe that some of the income has escaped assessment.

What is survey under Income Tax Act?

Surveys are used to verify statements and claims made by existing tax payers and to detect new tax payers, for a proper assessment of the tax liability of a taxpayer. TYPES OF SURVEY. A. Specific Survey [section 1 33A(1 )]: This is the survey of the business premises of a tax payer.

Which tax has been recently abolished?

Karnataka’s Chief Minister Siddaramaiah had made the announcement to abolish the tax on agricultural income while presenting the State Budget for 2016-17.

Who is the highest authority of income tax?

CBDT is the highest administrative authority of income tax in India.

What are the classes of income tax authorities?

– There shall be the following classes of income- tax authorities for the purposes of this Act, namely:- (a) the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963 ), (b) Directors of Inspection, (c) Commissioners of Income- tax, Commissioners of Income- tax (Appeals)

What are the powers of CBDT and assessment officer?

An Assessing Officer is an income tax officer who has the power to make an assessment of a taxpayer who is liable to tax under the Act. The Assessing Officer appointed by the Central Board of Direct Tax to your return may vary depending on the size of your income/nature of your business (CBDT or Board).

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