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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Pre <strong>Survey</strong> & <strong>Search</strong> Precautions<br />
Ensure<br />
Assessment particulars of Directors in case of company,<br />
partners in case of firms ,members in case of AOP and<br />
trustees in case of trust should be readily available.<br />
Registered value of property in name of every relevant<br />
person should be known.<br />
Where records are maintained at various levels for cross<br />
verification, they should be in reconciliation up to date for<br />
e.g. records maintained at Gate, Security Guard, Stores<br />
Keeper etc.<br />
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