Survey, Search & Seizure Income Tax Act, 1961

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Precaution while making any statement. Care should be taken to ensure that the disclosure takes care to covers the discrepancies found during the survey and also those that may be unearthed at a later stage. Before making retraction the assessee must prove beyond doubt the circumstances for such retraction are bonafide & are not after thoughts. Case: DCIT vs. Bhogilal Mulchand (2005) 3 SOT 211 (Ahd.) 20
Removal is prohibited, S.133A(4). An income tax authority acting under this section shall, on no account, remove or caused to be removed from the place wherein he has entered, any cash, stock or any other valuable article or thing. 21
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 and 14: Restriction of entry S. 133A(2)..
Page 15 and 16: Other Powers of Survey Team S.133A(
Page 17 and 18: Recording of Statements - Some chec
Page 19: Precaution while making any stateme
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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