Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
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Rights & Duties of Chartered<br />
Accountants<br />
To ensure that the files / documents / data related to such clients<br />
are not found at a place other than as stated to the search party.<br />
To make a request to the Authorized Officer for allowing him to<br />
contact the Authorizing Authority for explaining his position and<br />
make a request for not to carry out search but to carry out survey<br />
only.<br />
* The courses of action as recommended above are merely of a<br />
suggestive nature and don’t represent any instructions / guidelines<br />
issued by the Department.<br />
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