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TMI BlogScope and implementation of Sec.133B.X X X X Extracts X X X X X X X X Extracts X X X X ..... its of his jurisdiction, at which a business or profession is carried on and to require the proprietor, employee or any other person, who may be attending to the business or profession, to furnish information in the prescribed Form No. 45D. 3. The objective of survey under section 133B is to identify and detect new tax-payers. Accordingly, surveys under section 133B should be carried out in such a way that the maximum number of new tax-payers are added to the existing tax-payers without giving rise to any complaints of harassment from the public. Such surveys should, therefore, be preceded by proper planning and publicity. As survey under section 133B is not a secret operation, advance notice of the proposed survey may be given. Prior pub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly and from end to end, to ensure that no premises are omitted. In the case of a street, the survey party will start from one end of the street. They will then proceed premise-by-premise on that side of that street till they reach the other end. Then they will cross over and follow the same pattern till they reach the end from where they had started. (c) In the case of multi-storeyed complexes, the survey party will systematically move from floor to floor and on each floor, from room to room. 5. In order to maintain proper control over the survey, it is necessary to have a 'Street/Area Directory' in which information about each of the premises covered will be noted. Separate directories should be maintained in respect of each area/loca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unicipal number information in respect of all the premises in that building should be recorded before moving to the next Municipal number. If, during survey, any premise is found to be residential or vacant, the Inspector should merely note this fact in the directory and proceed to the next premise. 7. All the premises of the area selected for survey should be covered without exception while undertaking survey for the first time. Re-survey should be taken up after a reasonable interval of time depending on the phase of commercial development and new businesses set up in that area. During the course of re-survey of the same area. only such premises may be covered which have come up subsequently and have not been covered by the earlier surv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the survey Inspector should incorporate therein an estimate of the income, the basis for such an estimate and the recommendations for action under section 142(1)/147 of the Income-tax Act. The reports should be put up to the ITO (Survey) for his approval. The Assistant Director of Income-tax (Inv.) should also check at least 5% of the survey reports. In a few cases the Deputy Director of the Income-tax (Inv.) or the Assistant Director of Income-tax (Inv.) may also visit the premises surveyed for checking the reports. 10. The forms collected by the Inspectors during the course of survey should be sorted out so as to separate forms pertaining to the existing assessees and those in respect of which no action is required to be taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9, has been modified and the revised format has been issued separately. Boards Instruction No. 1876 dated 7.1.91 issued from F.No. 414/17/90-IT (Inv.I) may be referred to in this context. 14. The Commissioners and the range Deputy Commissioners of Income-tax will carry out random checks regarding action taken by the Assessing Officer in respect of the survey reports in Form No. 45D. This aspect will also be examined by the Commissioners/range Deputy Commissioners during the course of inspection of the Assessing Officers work. 15. The aforesaid instructions may be brought to the notice of all concerned and steps may be taken to implement them with immediate effect. - Circular - Trade Notice - Public Notice - Instructions - Office order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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