Survey u/s 133A :7 Actions Tax Official Can’t Take ?


surveySurvey u/s 133A of the Income Tax Act is one of the most common harsh action taken by assessing officers against tax payers , specially in the month of December to March of the financial year in order to garner the tax revenue and meet the annual budget target.Although the legislature has framed the law of  survey u/s 133A   a very simple way for tax authorities to inspect the books of accounts , and in no way it is near the  harsher provision of search u/s 132 of the Income Tax Act, yet the reality is that most of the surveys are being conducted by the income tax department as if a mini search is being done against the tax payer.

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