Survey, Search & Seizure Income Tax Act, 1961

Pre Survey & Search Precautions
Avoid
To keep Books of accounts at any place other than
Registered Office.
To share common premises, however if assesses share
common premises then the MAP should be affixed at
some common visible place identifying the assignment of
particular area to particular assessee, since it could lead
to Multiple Operations.
To Keep Personal documents of workers and employees
in business premises.
To do Backdating and editing in books of Accounts. In
case practices like backdating or editing are followed then
confirm from computer software vendor that such
practices are not detectible.
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