Search and Capture under Income Tax

Who can Authorize Search and Seizure

Head Chief Commissioner/Principal Director General/Principal Commissioner/Principal Director/Director General/Director/Chief Commissioner/Commissioner/Additional Commissioner/Additional Director/Joint Director/Joint Commissioner.

Who can be Given Authorized to conduct search and Seizure

• Additional Director

• Additional Commissioner

• Joint Director

• Joint Commissioner

• Assistant Director

• Deputy Director

• Assistant Commissioner

• Deputy Commissioner

• Income-tax Officer

Powers Given to Authorized Officer

• To enter and look for any building, place, vessel, vehicle or air ship where he has enough reason to check that books of account, different documents, cash, bullion, jewelry or other important article or thing are kept

• Break open the lock of any entryway, box, storage, safe, almirah or different containers for practicing the powers presented above where the keys thereof are not accessible

• Search any individual who has out of, or is going to get into, or is in, the building, place, vessel, vehicle or air ship, if the approved official has reason to speculate that such individual has secreted about his individual any such books of record, different docs, cash, bullion, jewelry or other important article or thing.

• Require any individual who is seen as under possession or control of any books of record or different docs kept up as electronic record to bear the cost of the authorized official the essential facility to investigate such books of record or different reports

• Seize any such books of record, different documents, cash, bullion, jewelry or other important article or thing found because of such search. (However, bullion, jewelry or other important article or thing, being stock-in-exchange of the business, found because of the search will not be seized yet the approved official will make a note or inventory of such stock-in-exchange of the business).

• Place signs of ID on any books of record or different docs or make or cause to be made extracts or duplicates in this manner

• Make a note or an inventory of any such cash, bullion, jewelry or other significant article or thing.

• Where it is beyond the realm of imagination or practicable to take physical ownership of any significant article or thing and evacuate it to a sheltered spot because of its volume, weight or other physical attributes or because of its being of a risky nature, to serve a request on the proprietor or the individual who is in quick possession or control thereof that he will not expel, part with or generally manage it aside from with the earlier authorization of the authorized official. [With impact from 1-6-2003 the above point will not have any significant bearing in the event of any important article or thing, being stock-in-exchange of business]

Privileges of the person searched

• To see the warrant of authorisation appropriately marked and fixed by the giving position

• To confirm the identity of every individual from the hunt party

• To make individual pursuit of all individuals from the hunt party before the beginning of the inquiry and on finish of the hunt

• To demand individual pursuit of women being taken distinctly by woman, with severe respect to respectability

• To have at any rate two good and autonomous occupants of the territory, as witnesses

• A woman occupying an apartment being looked has a right to pull back before the hunt gathering enters, if, as per custom, she doesn’t show up out in the public

• To call a medicinal expert if there should be an occurrence of emergency

• To enable the kids to go to school, subsequent to handling their bags

• To have the office of having dinners, and so forth., at the ordinary time

• To examine the seals set on different repositories, fixed in course of search and consequently at the hour of reviving of the seals

• Every individual who is analyzed under area 132(4) has an option to guarantee that the realities so expressed by him have been recorded effectively

• To have a duplicate of the panchnama together with all the annexures

• To have a duplicate of any explanation that is utilized against him by the Department

• To have investigation of the held onto books of record, and so on., or to take removes along these lines within the sight of any of the approved officials or some other individual enabled by him

• To make an application questioning the endorsement given by the CIT for maintenance of books and records past 180 days from the date of the seizure

Duties of the person Searched

• To permit free and unhindered entrance into the premises

• To see the warrant of authorisation and put signature on the equivalent

• To distinguish all containers wherein resources or books of record and archives are kept and to hand over keys to such repositories to the approved official

• To distinguish and clarify the responsibility for resources, books of record and archives found in the premises

• To recognize each person in the premises and to disclose their relationship to the individual being looked. He ought not delude by personation. In the event that he cheats by professing to be some other individual or intentionally substitutes one individual for another, it is an offense culpable under segment 416 of the IPC

• Not to permit or empower the section of any unapproved individual into the premises

• Not to expel any article from its place without the notice or information of the approved official. On the off chance that he privileged insights or decimates any archive with the aim of keeping the equivalent from being delivered or utilized as a proof under the watchful eye of the Court or local official, he will be culpable with detainment or fine or both, as per segment 204 of the IPC

• To answer all questions honestly and to the best of his know-edge, he ought not enable any outsider to either meddle or incite while his announcement is being recorded by the approved official. In doing as such, he should remember that—

(I) If he will not respond to an inquiry regarding a matter pertinent to the pursuit activity, he will be culpable with detainment or fine or both, under area 179 of the IPC

(ii) Being legitimately bound by a pledge or insistence to express reality in the event that he owns a bogus expression, he will be culpable with detainment or fine or both under area 181 of the IPC

(iii) Similarly on the off chance that he gives proof which is false and which he knows or accepts to be false he is obligated to be rebuffed under area 191 of the IPC

• To fasten his mark on the recorded articulation, inventories and the panchnama

• To guarantee that harmony is kept up all through the length of the inquiry, and to co-work with the hunt party in all regards so the pursuit activity is closed at the most punctual and in a serene way

• Similar co-activity ought to be broadened even after the pursuit activity is finished, to empower the approved official to finish fundamental follow-up examinations at the soonest.

Inability to Comply with Section 132(1)(IIB)

Thorough detainment for a term which may reach out to 2 years and will likewise be at risk to fine.

Inability to Comply with Section 153A

Culpable under area 276CC.

Enquire with Certicom Consulting for further information or in case of any queries.