search servey and seizure

and the question is as to who can make the disclosure and in whichproceedings?Q. 15 Can the assessee be arrested during the course of search?Ans. No, the authorised officer does not have the power to arrest an assesseefor an offence under the Income-tax Act or other Direct Tax Laws whileacting under section 132. However, in case of offences like destruction ofdocuments, attack on the search party, an authorised officer can lodge acomplaint with the police and the appropriate police authority may takecongnizance of the offence and order an arrest.DUTIES OF ASSESSEEQH. l Is the assessee expected to retain his bills for each item purchased?Ans. No, neither that is required nor practicable, particularly in relation to itemsof smaller value. It is, however, essential that there should be adequatewithdrawal to cover the acquisition of the articles during the year or overthe years as the case may be. Even under the CCS (CCA) Rules, aGovernment servant is supposed to intimate acquisition of movable assetsonly if the value exceeds Rs. 5,000. However, in case of valuable articlesand things, it is advisable to keep the bills.QH. 2What documents are necessary to be maintained in relation to theimported items?Ans. If the imported items are brought by the assessee from abroad, he shouldmaintain its purchase voucher as well as the customs receipt. In case ofsmaller items which are covered by the exemption limit or as may beprevalent at the relevant time, no such formality is necessary. However, ifthese items are gifted by the friends visiting from abroad, it may benecessary to keep the details of their visiting from abroad, it may benecessary to keep the details of their visits and a letter from themevidencing the fact of gift as well as the payment of the customs dutysupported by the customs receipt unless they were minor items coveredunder exemption limit. In case the imported items are purchased fromsome other persons in India, it may be necessary to keep the customs