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Survey, Search & Seizure | 13 |e) Make a list of hard disks to be impounded.f) Make a list of important folders / files to be copied. Generallythe entire disc will be copied and data retrieval will be done onlywith the help of the copy of the disc but if it is found that thereare some important files in the system, making a note of thesefiles may be useful later.g) Record the statements of authorized personnel about userlevels, access passwords, operating system, accounting packagemodifications, encryption algorithms used, etc. and otherrelevant issues.don’tsa) Do not allow removal by the assessee of any material such asCDs, DVDs, floppy disks or drives from the premises.b) Do not allow any personnel of the assessee to access or operatethe system.c) Do not switch off any computer that is working as this will causeloss of volatile data in the memory of the computer, which may beof crucial importance. Additionally, it would involve the need toinvoke passwords to re-login and initiate programs. The assesseemight get an opportunity to prevent crucial programs fromloading.d) Do not allow any unauthorized inputs or keystrokes even by themembers of the survey team.e) Do not allow remote operations.Q.12 What are the places where Survey can be conducted?Ans. As per the provisions of the Act, survey can only be conducted at aplace where wither a business or profession is carried out or suchother place where the assessee being subjected to survey states thathis books of accounts, other valuable material, documents, stock,cash etc are being kept.Q.13 Whether residential premises of an assessee be subjected toSurvey?Ans. Generally Survey can be conducted only at a place where eitherwww.taxguru.in