{"id":106205,"date":"2022-02-07T17:21:44","date_gmt":"2022-02-07T11:51:44","guid":{"rendered":"https:\/\/legalwindow.in\/?p=106205"},"modified":"2022-02-07T17:43:34","modified_gmt":"2022-02-07T12:13:34","slug":"what-is-income-tax-search-and-seizure-all-about","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/what-is-income-tax-search-and-seizure-all-about\/","title":{"rendered":"What is Income Tax Search and Seizure all about?"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-106206 size-full\" title=\"What is Income Tax Search and Seizure all about?\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/What-is-Income-Tax-Search-and-Seizure-all-about-1.png\" alt=\"What is Income Tax Search and Seizure all about?\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/What-is-Income-Tax-Search-and-Seizure-all-about-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/What-is-Income-Tax-Search-and-Seizure-all-about-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/What-is-Income-Tax-Search-and-Seizure-all-about-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/What-is-Income-Tax-Search-and-Seizure-all-about-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/What-is-Income-Tax-Search-and-Seizure-all-about-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Contents<\/b><\/p>\n<ul>\n<li aria-level=\"1\"><a href=\"#Introduction\">Introduction<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#Goals\">Goals of Income Tax Search and Seizure<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#Income\">Income Tax Raids<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#Authority\">Authority to conduct search and Seizure<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#Power\">Power<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#Rights\">Rights of Individual During Search and Seizure<\/a><\/li>\n<li aria-level=\"1\"><a href=\"#Conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Introduction\"><strong>Introduction<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">One of the most important powers of the Income Tax Department is the ability to conduct a search in a tax evader&#8217;s home, followed by the seizure of any illicit money. Tax authorities have been known to conduct such raids in order to reduce tax evasion.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The ability to search and seize property is one of the most important powers that the Income Tax Department possesses. Tax authorities typically use their authority to conduct raids on individuals or groups suspected of tax evasion or in the custody of any asset or wealth pertaining to some other party that has not yet been revealed.<\/span><\/p>\n<h2 id=\"Goals\"><b>Goals of income tax search and seizure\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The Income Tax Department uses its search and seizure powers to accomplish the following goals:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To guarantee that any risk to social welfare is appropriately implemented.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To specifically address concerns and challenges that emerge as a consequence of tax evasion and avoidance.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To confront the threat of illegal money head-on.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To enforce laws enshrined in India&#8217;s constitution.\u00a0<\/span><\/li>\n<\/ul>\n<h2 id=\"Income\"><b>Income tax Raids<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">According to the law, if tax evasion or undeclared possession of property or valuables is suspected, officers authorised by the Income Tax Department have the authority to conduct raids and searches on the following:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any residential property or establishment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any property or premise used for business purposes.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any vehicle or automobile.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any bank or financial institution lockers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any books or ledgers that contain account information and transactions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Stocks, bonds, or shares that have been purchased or sold.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jewellery, gold, and other precious metals are examples of valuable items.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">According to Section 132A of the Income Tax Act, authorised officers have the authority to inspect any books of accounts or valuable items seized by any other government department.<\/span><\/p>\n<h2 id=\"Who\"><b>Who has the authority to carry out search and seizure?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 132(1) of the Income Tax Act states that the authorization might be granted by the Principal Director General or Director-General, or the Principal Director or Director, or the Principal Chief Commissioner or Chief Commissioner, or the Principal Commissioner or Commissioner to\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Additional Director<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Additional Commissioner<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Joint Director<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Joint Commissioner<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assistant Director<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deputy Director<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assistant Commissioner<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deputy Commissioner\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Income-tax Officer\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">to carry out a tax search and seizure. The authorising official will do so if he has &#8220;reason to believe&#8221; that-<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A taxpayer has failed to comply with any summons or notices issued by the Department<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">or he has money in his possession, and secondly, such money represents income or property that has not been disclosed in full or in part.<\/span><\/li>\n<\/ul>\n<h2 id=\"Powers\"><b>Powers\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The officer who has been authorised to carry out the raid may:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enter and search any building, place, or thing where he has reason to believe that books of account, other documents, money, bullion, jewellery, or any other valuable article or thing representing undisclosed income are kept.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Break the locks in places where the keys aren&#8217;t available.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Conduct a personal search of a person suspected of concealing the aforementioned item.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seize such aforementioned items.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Make identification marks and take excerpts or copies of the books of account and other documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Make a list or inventory of any valuables discovered during the search.<\/span><\/li>\n<\/ul>\n<h2 id=\"Rights\"><b>Rights of an Individual during tax search and Seizure<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To insist on a lady conducting a personal search for a lady, with strict regard for decency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">At least two respectable and independent local residents must serve as witnesses.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If a lady occupying an apartment being searched does not appear in public, she has the right to withdraw before the search party enters.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the event of an emergency, contact a medical professional.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allowing the children to go to school after they have checked their bags<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To be able to eat meals and other activities at regular times<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To inspect the seals placed on various receptacles that were sealed during the course of the search and then reopened.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To have a copy of the panchanama as well as all annexures<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">to obtain a copy of any statement used by the Department against him<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In the presence of any of the authorised officers or any other person authorised by him, to inspect the seized books of account, etc., or to take extracts from them.<\/span><\/li>\n<\/ul>\n<h3><b>Individual&#8217;s rights after Search and Seizure<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">In the presence of any authorised officer or other person empowered by him, the person whose custody any books of account or other documents are seized may make copies or extracts from them. If a person feels that the department&#8217;s action was unfair, he can file a writ petition in the High Court challenging the raid. He can also contest the assessment by filing an appeal with the Commissioner of Income Tax (Appeal).<\/span><\/p>\n<h3><b>Seizable Assets<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unreported cash and jewellery<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account books, challans, diaries, and so on<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chips in computers and other data storage devices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Documents pertaining to property, such as deeds of conveyance, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assets that are not able to be seized<\/span><\/li>\n<\/ul>\n<h3><b>Non-seizable Assets<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A company&#8217;s stock-in-trade (except cash).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assets or cash declared to the Income Tax and Wealth Tax Department<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assets recorded in the books of account<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cash that is duly explained<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jewellery declared on a wealth tax return<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gold worth up to 500 grammes for each married woman, 250 grammes for each unmarried woman, and 100 grammes for each male member<\/span><\/li>\n<\/ul>\n<h2><a href=\"https:\/\/legalwindow.in\/income-tax-reply-notices\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-106208 size-full\" title=\"Reply to income tax notices\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/imgpsh_fullsize_anim-7-1.jpg\" alt=\"Reply to income tax notices\" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-7-1.jpg 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-7-1-600x120.jpg 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-7-1-300x60.jpg 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/imgpsh_fullsize_anim-7-1-768x154.jpg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a><\/h2>\n<h2 id=\"onclusion\"><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Search operations are explorative activities premised on information from the income tax department to reveal additional wealth and income in the cases of tax payers that have not revealed their real financial state of affairs in order to discharge their tax obligations. Seizure entails taking possession of assets that have not been disclosed to the Income-tax Department, as well as accounts\/documents, papers containing details of unaccounted wealth\/income that have not been disclosed to the Income-tax Department. Thus, search and seizure is a very powerful weapon in the <a href=\"https:\/\/incometaxindia.gov.in\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">income tax department&#8217;s<\/a> arsenal for unearthing any hidden income or valuables and putting a stop to tax evasion tendencies, thereby reducing the generation of black money.<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Table of Contents Introduction Goals of Income Tax Search and Seizure Income Tax Raids Authority to conduct search and Seizure Power Rights of Individual During Search and&hellip;<\/p>\n","protected":false},"author":4,"featured_media":106207,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-106205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What is Income Tax Search and Seizure all about? 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