Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes (ITA.II division)
North Block, New-Delhi dated the 19th of September, 2018
All Pr. Chief-Commissioners of Income-tax/Chief-Commissioners of Income-tax
All Pr. Directors-General of Income-tax/Directors-General of Income-tax
Subject: Directions for forwarding pending survey/verification report- Instruction No. 4/2018 dated 20th August, 2018 -regd.-
Vide Instruction No. 4/2018 dated 20.08.2018 issued in file of even no., CBDT has laid down Guidelines for selection of scrutiny cases during the financial-year 2018-19.
2. Upon due consideration of the matter, to enable selection of cases as per clause (ii) and clauses (vi) in a timely manner, following directions are being issued:
2.1 Clause (ii) of para 1 of the said Instruction is related to selection of those cases where Survey under section 133A of the Income-tax Act, 1961 (Act) was carried out. In many instances it may so happen that survey was carried out by an Income-tax Authority other than the jurisdictional Income-tax Authority. In all such cases, the survey reports, if still pending, have to be forwarded to the concerned jurisdictional Income-tax Authority on or before 25th September, 2018 so as to enable further necessary action in a timely manner.
2.2 Further, clause (vi) of para 1 provides for selection of those cases in respect of which information pointing out specific tax-evasion for the relevant year is given by any Government Department/Authority/Agency/Regulatory Body. In all cases where as a result of verification being carried out under section 133(6) or section 131 during the demonetisation period, an Income-tax Authority other than the jurisdictional Income-tax Authority, has found any specific instance of tax-evasion, such information/verification report is also required to be forwarded to the concerned jurisdictional Income-tax Authority on or before 25th September, 2018 so as to enable further necessary action in a timely manner.
Compliance of the above directions shall be monitored by the concerned Pr. CIT/CIT.
3. The above may be brought to the notice of all for necessary and strict compliance.
Under secretary to the Government of India