Survey, Search & Seizure Income Tax Act, 1961

Tips ……
Systematically arrange and make analysis of all the
seized documents.
Sort the documents assessee wise, assessment year
wise and premises wise.
Sort the documents having financial relevance and
financially irrelevant.
If the documents are financially relevant, ascertain how
they are explainable vis a vis books of accounts or other
details available with the Income Tax Department or are
found / seized from the premises searched or surveyed.
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