By amendment in section 133A now power is given that an income-tax authority may for the purpose of verifying that tax has been deducted or collected at source in accordance with the provisions of Chapter XVII-B or Chapter XVII-BB, as the case may be( w.e.f. 01-10-2014)
whether earlier TDS survey done by the Assessing Officer (TDS) are without any authority under the Act and thefeore illegal, null and void.
earlier in section 133A survey only in the business premises of the assessee. Therefore, in case of Govt. offices TDS survey by the assessing officer where no business activity carried on may be void and illegal. To overcome this new section intoduced