Survey, Search & Seizure Income Tax Act, 1961

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Power of Survey team, vis a vis, Obligation of tax payer, S.133A(1) i. Power to inspect books of accounts or other documents available at such place. ( Power is also available with Inspector of Income Tax ) ii. Check or verify the cash, stock or other valuable or thing found therein iii. May require to furnish any information as may be useful for any proceedings under the Act 14
Other Powers of Survey Team S.133A(3) i. Place marks of identification on books of accounts & can make extracts & copies there from. ( This power is also available with Inspector of Income Tax also) ii. Make inventory of cash, stock, valuables, article or thing. (Section 133A(4) specially prohibits the removal of cash, stock other valuable article or thing w.e.f. 01/06/2002 ). iii. Record statement – Not on oath U/s 133A [ Paul Mathews & Sons vs. CIT, [2003] 263 ITR 101(Ker)], however statement can be recorded on Oath, only under circumstances where S. 133A(6) is invoked : United Chemical Agency vs. R.K. Singh, ITO [1974] 097 ITR 0014 (All) 15
Page 1 and 2: Survey, Search & Seizure Under Inco
Page 3 and 4: Pre Survey & Search precautions 3
Page 5 and 6: Ensure Pre Survey & Search Precauti
Page 7 and 8: Salient features of Survey Proceedi
Page 9 and 10: WHO CAN CONDUCT SURVEY - Authorised
Page 11 and 12: Jurisdiction for conducting Survey
Page 13: Restriction of entry S. 133A(2)..
Page 17 and 18: Recording of Statements - Some chec
Page 19 and 20: Precaution while making any stateme
Page 21 and 22: Removal is prohibited, S.133A(4). A
Page 23 and 24: In case of non-cooperation, S. 131(
Page 25 and 26: Presumption as to ownership. S. 292
Page 27 and 28: Salient features of Search and Seiz
Page 29 and 30: SOME STEPS BEFORE SEARCH Now there
Page 31 and 32: AUTHORISED OFFICERS Joint Co
Page 33 and 34: 1st Proviso to sub-section (1) of S
Page 35 and 36: Judicial Pronouncements There shoul
Page 37 and 38: Judicial Pronouncements Mere infor
Page 39 and 40: Income Tax Department - Rights Ent
Page 41 and 42: Income Tax Department - Rights Sei
Page 43 and 44: Income Tax Department - Rights Res
Page 45 and 46: Income Tax Department - Rights Pres
Page 47 and 48: Cases Both assessee and alleged pa
Page 49 and 50: Income Tax Officials - Post Search
Page 51 and 52: Assessees - Rights To insist on pe
Page 53 and 54: Assessees - Duties To allow fr
Page 55 and 56: Assessees - Duties To identify
Page 57 and 58: Rights & Duties of Chartered Accoun
Page 59 and 60: A new “Miscellaneous” Section 2
Page 61 and 62: Sub-Section 11, 11A & 12 of Section
Page 63 and 64: Board Can Frame Rules (Sec 132(14)
Page 65 and 66:
Procedure for Search and Seizure S.
Page 67 and 68:
Section applicable of Code of Crimi
Page 69 and 70:
Code of Criminal Procedure, 1973. S
Page 71 and 72:
Instruction No.11 of 2006, DT. Ist
Page 73 and 74:
Instruction no. 286/247/98_IT(Inv.
Page 75 and 76:
INSTRUCTION NO.1497 DT.13TH JANUARY
Page 77 and 78:
Instruction No.994-CBDT F.No. 286 /
Page 79 and 80:
Instruction No: 1180 Date of Issue:
Page 81 and 82:
Circular No. 1590, dated 21-12-1984
Page 83 and 84:
Practical Tips for handling Search,
Page 85 and 86:
Tips …… See if the explanation
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Survey, Search & Seizure Income Tax Act, 1961

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