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Survey, Search & Seizure | 53 |- by being courteous to the taxpayersTo assist him- in understanding the rights and duties under the tax law- in availing of the benefits and concessions due to him- in getting information and assistance at the enquiry countersAnd in return, the Income-tax Department expects the taxpayer- to extend co-operation to tax officials in the matter of assessment andcollection- to voluntarily disclose his correct income and pay the taxes due- to discharge his statutory obligations in time- to provide true and complete informationCharter of duties of persons searchedduties of the person searched- To allow free and unhindered ingress into the premises.- To see the warrant of authorization and put signature on the same.- To identify all receptacles in which assets or books of account anddocuments are kept and to hand over keys to such receptacles to theauthorized officer.- To identify and explain the ownership of the assets, books of accountand documents found in the premises.- To identify every individual in the premises and to explain theirrelationship to the person being searched. He should not misleadby personation. If he cheats by pretending to be some other personor knowingly substitutes one person for another, it is an offencepunishable under section 416 of the Indian Penal Code.- Not to allow or encourage the entry of any unauthorized person intothe premises.- Not to remove any article from its place without notice or knowledgeof the authorized officer. If he secretes or destroys any document withwww.taxguru.in