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Curbs on coercive, intrusive powers of tax officers for recovery

The new order now allows coercive/intrusive measures only after exhaustion of other means of recovery and restrict recovery surveys to the non-responsive/non-traceable taxpayers.

By: ENS Economic Bureau | New Delhi | October 17, 2020 1:15:27 am
The order also proposes setting up of a two-member collegium of Principal Chied Commissioner and Chief Commissioner rank officers for screening of survey for cases other than TDS.

The Central Board of Direct Taxes (CBDT), in an order under Section 119 of the Income-tax Act, has restricted coercive or intrusive powers of assessing officers or tax recovery officers for tax recovery.

The new order now allows coercive/intrusive measures only after exhaustion of other means of recovery and restrict recovery surveys to the non-responsive/non-traceable taxpayers.

Surveys will now be allowed only by Investigation and TDS wings of the tax department. The order also proposes setting up of a two-member collegium of Principal Chied Commissioner and Chief Commissioner rank officers for screening of survey for cases other than TDS.

Shailesh Kumar, Partner, Nangia & Co LLP said, “The detailed guidelines issued by the CBDT providing stringent conditions for tax recovery proceedings by Income Tax authorities are much welcome.”

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