CBDT restrains officials from taking coercive action
by Nidhi Bhati
The Central Board of Direct Taxes (CBDT) has restricted the coercive and intrusive powers of assessing and tax recovery officers with immediate effect. As per the guidelines issued by the department, officers can take coercive and intrusive measures only after exhaustion of other means of recovery. It said recovery surveys be resorted to only in cases where tax assessees are not responding to notices or notices are not being served.