It may be noted that Article 22(1) of the Constitution empowers the assessee to seek the help fot he counsel. 7-D (LXII-7) of 1967, dated 3-5-1967 has clarified as under: “Business or residential premises of third parties, including a chartered accountant, a pleader or income-tax practitioner, of whom the assessee may be client, are not places which could be entered into for the purpose of section 133A. There is no provision for permitting cross-examination of the person whose statement is recorded during the survey –Rameshwar Lal Mali v. CIT [2002] 256 ITR 536 (Raj.). Demographic survey questions cover some sensitive topics; be thoughtful about which ones belong in your survey. If survey conducted by Inspector without authority then it is illegal. – Hello users, Welcome to our collection of Taxation Interview questions with solutions and explanation. 3. Thus, the Act whenever it thought fit and necessary to confer such power to examine a person on oath, the same has been expressly provided whereas section 133A does not empower any ITO to examine any person on oath. However, since responses to the survey will be kept confidential, answering yes to any of the questions … (i) if he so deems necessary, place marks of identification on the books of account or other documents inspected by him and make or cause to be made extracts or copies therefrom. Survey on which Places: (c) any place in respect of which he is authorized for the purposes of this section by such income-tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place,at which a business or profession is carried on, whether such place be the principal place or not of such business or profession, and require any proprietor, employee or any other person who may at that time and place be attending in any manner to, or helping in, the carrying on of such business or profession— If during the course of survey, some information comes to the knowledge of the authorities & the believe that the situation for authorizing search exist, they can initiate search operation subject to certain procedural compliances, as under: –      person to whom a summons under sub-section (1) of section37 of the Indian Income tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this Act, or a notice under sub-section (4) of section22 of the Indian Income tax Act, 1922, or under subsection (1) of section142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of account or other documents as required by such summons or notice, or person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the Indian Income tax Act, 1922 (11 of 1922), or under this Act, or. Let us know more about it. The first is identifying what topics will be covered in the survey. Whenever a survey is carried out on the assessee, Assessee is duty bound with following obligations: (i) to afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place, (ii) to afford him the necessary facility to check or verify the cash, stock or other valuable article or thing which may be found therein, and. They shed light on the amount of income a person makes in a year, be it individual income or household income. (i) to afford him the necessary facility to check or verify the cash, stock or other valuable article or thing which may be found therein, and. Demographic questions determine the general characteristics of your participants. It may be noted that the continued presence of the authority in the premises and the continuance of the survey cannot be regarded as ‘illegal’ and the same is also held in N.K. It is worthwhile here to note the obsevatin by Kerala HC in the case of Paul Mathews & Sons V CIT (2003) 263 ITR 101 (Ker)wherein it held as under: “Section 133A enables the income-tax authority only to record any statement of any person which may be useful but does not authorize for taking any sworn in statement. Delay would result in denial power of the assessee. Section 133A or section 132 nowhere empowers the authrotieites to seal the business premises. This post by Edward Freeland, Associate Director of the Survey Research Center at Princeton University, presents results from a recent survey of public opinion on a Universal Basic Income. (adsbygoogle = window.adsbygoogle || []).push({}); One of the most powerful weapon in the hand of income tax department is the power to survey. Mohnot v. Dy. Some respondents might feel that income showcases the personal growth of an individual, and hence answering such a question … Income Tax Survey & Residential premises: (ii) make an inventory of any cash, stock or other valuable article or thing checked or verified by him, An assessee can always ‘surrender his income’ to the department. [Para 11].”. This online survey was conducted April 18 to May 7, 2019 to a targeted subset of the U.S. population: 1,301 U.S. adults age 50 or older, who … If your household has been contacted to complete the American Community Survey and you would like to verify that this survey … – person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property [which has not been, or would not be, disclosed] for the purposes of the Indian Income-tax Act, 1922 or this Act. If assessee either refuses or evades to do so then authoritsed income-tax authorities have the powers under section 131(1) for enforcing compliance with the requirement made. However, the same should be done carefully by the assessee after understanding all the related provisons and implications. Do you need to ask income or can you estimate? Income questions originated with the 1940 Census, as a way to understand the financial situation of Americans in the wake of the Great Depression. (i) To afford him the necessary facility to inspect such books of account or other documents as he may require and which may be available at such place. Sealing of the premises during or after survey? ), Paul Mathews & Sons v. CIT [2003] 129 Taxman 416 (Ker. These questions … For Survey, the authority may ‘enter’ only during business hours. Section 133A Sub Section (1)(i) states: 133A. 1 2019 Nationwide Tax Efficient Retirement Income Study. This is the most commonly used question type. There are several steps involved in developing a survey questionnaire. It has been held in N.K. One may refer Nandini Satpathi v. P.L. If the disclosure is made in respect of income of the current period or for a period for which return is not yet due and no return is filed, then there may not be the chances of penalty for misreporitn or under repritng of income. These types of demographic survey questions are primarily designed for use with nationwide, metropolitan, or other general population consumer studies to achieve Census balancing, or as qualification questions for business research targeted at key personnel. 9. ), Where the Director General or Director or the Chief Commissioner or Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board, in consequence of information in his possession, has reason to believe that—. If disclosures are made in respect of the years for which returns are already furnished, it may happen that penalty for mis-reporting, under-reporting of income or the provision of section 68, 69A, 69B etc may get invoked along with section 270A, 271AAD, etc. It may be noted that if the survey is converted into search without fulfillment of conditions precedent for initiating search or without application of mind or satisfaction by the higher authority eligible to initiate search then the search will be illegal. There is no no further limitation regarding the period for which he may remain in that premises. On the other hand, such power to examine a person on oath is specifically conferred on the authorized officer only under section 132(4) in the course of any search or seizure. (iii) to furnish such information as he may require as to any matter which may be useful for, or relevant to, any pro ceeding under this Act. Notions of gender have been changing in the last few decades. 8. For example, questions about participant’s age, gender and income level are considered demographic. Most survey writers prevent bias and stereotype threat by asking sensitive questions—including those about gender, race, and income—at the end of surveys. Section 133A does not require the prior notice of the survey to be given to the assessee. It has been so held in Shyam Jewellers v. Chief Commissioner 1990 Tax LR 696 (All.). Subscribe to our newsletter and get the latest updates, Income Tax Survey: Frequently Asked Questions. See question examples and get ideas for your survey. Here are some of the most commonly used survey question types and how they can be used to create a great survey… These 20+ solved Taxation questions … He cannot require the concerned person, –      If during the survey operation, information comes to the department which leads to formation of a reasonable belief that the conditions authorizing action u/s 132(1) exist, the department has right to take action u/s 132—Vinod Goel v. UOI [2001]252 ITR 29. We find that support and opposition are roughly equivalent, but responses can be pushed in one direction or another by the order in which questions … Dari AIR 1978 SC 1025. Ethnicity. The premises of the assessee cannot be sealed during or after survey is over. Then you are at the right place, here we provide best questions about taxation. 6. (b) any place occupied by any person in respect of whom he exercises jurisdiction, Q. 1. : If, for example, you’re surveying college students, questions about education, household income, and marital status are unlikely to be relevant. Respondents to this year’s survey believe it takes an average of $2.3 million in personal net worth to be considered wealthy, although that’s more than 20 times the actual median net worth of U.S. households according to the Federal Reserve’s 2017 Survey … Starting a survey with intimidating or demographic questions like age and income can put people off. How to ask for gender in surveys—"Jack or Jackie? Failing to give mutually exclusive choices. 11. Ambalal v. Union of India [1983] 13 ELT 1321 (SC). Under section 133A, an income-tax authority may enter What is your marital status? 2. ‘Simplifying the TAX & creating awareness about tax laws is the main motto of the Team theTAXTALK. Now … Section 131(1) gives the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), while trying a suit in respect of the following matters, namely : (b) enforcing the attendance of any person, including any officer of a banking company and examining him on oath, (c) compelling the production of books of account and other documents; and, It may be noted that Inspector of Income-tax cannot be authorised for any purposes other than those mentioned earlier. Some American Community Survey questions have been asked in the decennial census since it first began in 1790. (3) An income-tax authority acting under this section may,— Mohnot v. Dy. One of the most powerful weapon in the hand of income tax department is the power to survey. This is a common questionnaire utilized by financial institutions, such as banks … If authorized by higher authority, to limited extent a survey can be conducted by the Inspectors also. Assessee has power to seek the presence of CA or Advocate? Section 133A Sub Section (3)(i) states: CIT [1995] 83 Taxman 238 (Mad. It has been held in ITO v. Jewells Emporium [1994] 48 ITD 16(IndoreBench)that if a inspector records statements on oath or prepares cash or stock inventories, he acts beyond his powers. If assessee asks & authorities do not offer it then authorities cannot rely on it. Interval Scale Questions. This is an online news portal for tax news, updates, articles, judgments, Circulars, Notification and orders with regards to Indian Taxation Laws. 4. Stock taking is one of the most common process during survey. (ii) record the statement of any person which may be useful for, or relevant to, any proceeding under the Income-tax Act. It is also necessary that the place entered should be the business premises and not residential premises of the assessee and the entry should be during business or office hours. Income-tax authority acting under this section shall have the following power: : CBDT in its above referred Circular: No. CIT [1995] 215 ITR 275/83 Taxman 238 (Mad.). Your first survey question should be interesting, light, and easy to answer. Question … CIT [1995] 83 Taxman 238 (Mad.). 2. The income guidelines on the attached survey are the same as those used for participation in the Free and Reduced Lunch Program. In such case, Assessee must first try to reconcile the difference in stock and some of the reason of discrepancies could be as under: Cash counting is also done during survey. He is also not empowered to :— Assessee has power to seek the presence of CA or Advocate? Looking for some good taxation questions for interview? N.K. Let us know more about it. After undergoing years of testing, they were … Guidance on how to do an Income Survey: Notice CPD-14-013: Guidelines for Conducting Income Surveys to Determine the Percentage of Low- and Moderate-Income … Section 133A empowers income-tax authority only to record any statement of any person which may be useful & does not empower for taking any sworn in statement -Paul Mathews & Sons v. CIT [2003] 129 Taxman 416 (Ker. The provisions of section 133A make it clear that, in either case, the place must be one where the business or profession of an assessee is carried on, although it is not necessary that it should be the principal place of business or profession. Web survey powered by SurveyMonkey.com. In this year’s annual income survey, OD participation increased to more than 750 respondents—maybe it was to share the good news that their income was continuing to follow an upward trend? Income Tax Survey: Frequently Asked Questions. First up, do you really need to know gender, or … ... (in terms of income inequality) than most European countries. The main aim of the survey by the department is ultimately to get the revenue. Section 133A Sub Section (5) states: Your email address will not be published. CBDT in its Circular: No. If taken under coercion then the assessee must retract such statement without delay. Related to qualification: This is a very subjective question which needs prior evaluation such as, … However, these questions … How to ask gender, age, employment, and income questions on self-completion surveys Posted on Thursday July 27th, 2017 by CanView Team Demographic questions should be fairly easy to ask as … Authorities can enter the Office of a CA of Assessee? Local Income Survey. Do you need the age of each child or just the number of children under 16? (a) any place within the limits of the area assigned to him, or In what year were you born? It may be continued even after the business hours. Statements recorded under threat, coercion, inducement or promise are not valid. It may, however, be noted that the above restrictions do not apply to cases of search and seizure specifically authorized under section 132 by the Commissioner of Income-tax/Director of Inspection, which will be governed by the provisions of that section.”. (i) make an inventory of any cash, stock or other valuable article or thing checked or verified by him, Can survey power be delegated? The person examined is eligible to obtain the copy of the statement before the same is relied upon by the Assessing Officer. There are so many types of survey questions. See Low Moderate Income Survey Data Sets below to determine which set should be used. 10. If the department is taking stock on lump sum basis or ad hoc basis, this fact should be mentioned while signing the stock statement. Create your own online survey now with SurveyMonkey's expert certified FREE templates. For Pew Research Center surveys, this involves thinking about what is happening in our nation and the world and what will be relevant to the public, policymakers and the media. Multiple choice response options should be mutually … The place, where entry can be made under the section, must not be a place where the assessee does not carry on business. Authorities can enter the Office of a CA of Assessee? Examine each question to see if you need to ask it at all and if you need to ask it at the level of detail you currently have. (iii) record the statement of any person which may be useful for, or relevant to, any proceeding under the Income-tax Act. Bias can … (b) any place occupied by any person in respect of whom he exercises jurisdiction, [or] This makes it crucial that … Business or residential premises of third parties, including a chartered accountant, a pleader or income-tax practitioner, of whom the assessee may be client, are not places which could be entered into for the purpose of section 133A. Impounding of boos of Accounts:Books of account or other documents cannot be impounded by an income-tax authority only after recording his reasons for so doing. And it was: average income … (i) if he so deems necessary, place marks of identification on the books of account or other documents inspected by him and make or cause to be made extracts or copies therefrom, 4. Gender. 7-D(LXII-7) of 1967, dated 3-5-1967has clarified as under: “The place which an Income-tax Officer or an Inspector, authorized by him in this behalf, may enter under the provisions of section 133A, must be either a place within the limits of the area under the jurisdiction of the Income-tax Officer or any place occupied by any person in respect of whom the Income-tax Officer exercises jurisdiction, at which a business or profession is carried on. Mohnot v. Dy. Do you want to verify that mail, phone calls or in-person interviews are legitimate? Income questionnaires contain questions related to an individual’s personal or family earnings through work or investments. It would be improper for an Income-tax Officer or an Inspector, authorized by him in this behalf, to enter the office of a chartered accountant for the purpose of inspecting the books of his client. ). ]ùö`,ïÒh*pœ›jºW¡?—ñÖ êÑëÓá‹Ñ‹Î•±š«`ÍØy¬.tJ0#,K’Þ-C¢GËp»YƒW“xv÷Ñ¿ 'ï£ÔÇ+ÆÀ…O÷%i°M½³ÄKÒp“|Ù? ׳Ç^/ñúÞ:Þ®‚¥7‰ÓÅÿ¼÷£ÉžOîêýoÕL߇wó-H4ñ²™~œoãÕǛ(‰&Ñ2Jï.Ñl®ïÓؼȿ/Ã{ŒEó>Ì@ÉaƉ2̦ôô˜©íêé:N¦Ûh“¶¥¿u¼ó„%¯™Ã—2R ¯÷úÝÇúåíOwI¯®‚£àbãþ.blþ£É.MãõQ´Þìҏñ.ÅF/z÷´?ìßæàdþ. Above is for the purposes of section 133(5) and clause (i) of section 133(1), 133(3)]. (ii) to furnish such information as he may require as to any matter which may be useful for, or relevant to, any proceeding under this Act. Income survey questions is a questionnaire that is asked to understand the financial status of an individual. (c) any place in respect of which he is authorised for the purposes of this section by such income-tax authority, who is assigned the area within which such place is situated or who exercises jurisdiction in respect of any person occupying such place, at which a business or profession is carried on, whether such place be the principal place or not of such business. We also track opinion on a variety of issues over time so we often ensure that we update these trends on a regular basis so … HUD’s regulatory requirements for conducting a survey to determine the percentage of LMI persons in the service area of a CDBG-funded activity are located at 24 CFR 570.208(a)(1)(vi) for the Entitlement … In contradistinction to the power under section 133A, section 132(4) enables the authorized officer to examine a person on oath and any statement made by such person during such examination can also be used in evidence under the Act. There may be some discrepancies in the stock from actual vis a vis books of accounts. Power of Survey to the Authorities: Section 133A of the Income-tax Act, 1961 empowers the following income-tax authorities to conduct a survey: It would be improper for an Income-tax Officer or an Inspector, authorized by him in this behalf, to enter the office of a chartered accountant for the purpose of inspecting the books of his client.”. The ethnicity of an individual (it’s also used interchangeably with race or culture though … It may be noted that excess cash found may represent undisclosed income of the assessee whereas short cash is often treated as cash withdrawls, expenses payment, and do not carry much tax implications from department perspective. Copyright © 2020 thetaxtalk.com All Rights Reserved. Age. Though Assessee cannot not be denied the right to consult his CA or legal practitioner, it is often objected by the department. Power of Income Tax Authorities: (a) any place within the limits of the area assigned to him, [or] (5) Where, having regard to the nature and scale of expenditure incurred by an assessee, in connection with any function, ceremony or event, the income-tax authority is of the opinion that it is necessary or expedient so to do, he may, at any time after such function, ceremony or event, require the assessee by whom such expenditure has been incurred or any person who, in the opinion of the income-tax authority, is likely to possess information as respects the expenditure incurred, to furnish such information as he may require as to any matter which may be useful for, or relevant to, any proceeding under this Act and may have the statements of the assessee or any other person recorded and any statement so recorded may thereafter be used in evidence in any proceeding under this Act. Income survey questions can be sensitive in nature. (1) notwithstanding anything contained in any other provision of this Act, an income-tax authority may enter— ____ Q. Marital Status. Once they’ve started, they’re more likely to finish—and answer more sensitive questions. Evidentiary value of statement recorded during survey: On an interval scale, it is … This has been held in Bombay Marble Industries V ITO (2006) 100 TTJ (JD) 927 (SMC). It may be noted that Income Tax Authority includes Inspector of Income Tax for purposes of clause (i) of sub-section (1), clause (i) of sub-section (3) and sub-section (5). On the other hand, whatever statement recorded under section 133A is not given any evidentiary value obviously for the reason that the officer is authorized to administer oath and to take any sworn in statement which alone has the evidentiary value as contemplated in the law. Tax questions by questionsgems. 133A does not require the prior notice of the Team theTAXTALK has so. 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Can be conducted by Inspector without authority then it is often objected by the must!, income Tax survey & Residential premises: CBDT in its Circular: No a questionnaire that is Asked understand! Such statement without delay in its above referred Circular: No same should be done carefully by Inspectors! It individual income or household income survey is over his income ’ to the assessee to seek help...