The Income-Tax Department on February 14, 2023, carried out surveys at the premises of British Broadcasting Corporation (BBC) India in Delhi and Mumbai, in view of the BBC’s deliberate non-compliance with the transfer pricing rules, international tax obligations and its vast diversion of profits. It is pertinent to note that the above exercise, conducted by the tax authorities, is called “survey”, not search/raid as per the provisions of the I-T Act. Such surveys are routinely conducted and are not to be confused with the nature of a search/raid. Also, under Sections 132 and 133A of the I-T Act of 1961, the Central government is completely within its right to conduct not only surveys but search and seizure operations too, if there is enough prima facie evidence of persistent violations of tax laws and tax evasion, which is exactly what the BBC in India has been found guilty of….
