Centralisation of search cases. - Income Tax - Instruction No. 08/2002

INSTRUCTION NO. 8/2002 Dated: August 14, 2002 Sub:- Centralisation of search cases. In supercession of all existing instructions on above subject, the Board have decided to centralize the search cases as under: (i) Normally, the search cases shall be centralized in Central charges. However, Director General of Income Tax (Inv.)/Chief Commissioner of Income Tax (Central) may take a decision not to centralize a search case in Central charges because of heavy work load in Central charges and/or low investigation potential/tax impact. (ii) Search cases in the region where there is no central charge and where the search cases are not centralized in Central charges shall be centralized in other charges in consultation with Chief Commissioner(s) of Income Tax having jurisdiction over core cases of the Group. F.No. 286/57/2002-IT (Inv.II) SHARAT CHANDRA Director (Inv. II III)