In an order, the Central Board of Direct Taxes (CBDT) directed that the officers posted in Directorates of Investigation and Commissionerates of TDS, "only and exclusively" shall act as "income tax authority" for the purposes of power of survey under section 133A of the Income Tax Act.
"The competent authority for approval of such survey action u/s 133A of the Act shall henceforth be DGIT (Inv) for investigation wing and Pr. CCIT/CCIT (TDS) for TDS charges, as the case may be," said the order.
It noted that the survey action under section 133A of the Act being an intrusive action, it is expected that the same should be carried out with utmost responsibility and accountability.