CBDT, u/s 119 of the I-T Act has directed officers in Directorates of Investigation (Investigation Wing) & Commissionerates of TDS, only & exclusively shall act as (Income Tax Authority) for the purposes of power of survey u/s 133A of I-T 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.
