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Comparison between search and seizure

06-Jan-2014

Comparison between search and seizure with survey operations under income tax act, 1961

Sr No Search & Seizure Survey
1 The provisions of search and seizure are mainly covered u/s. 132 and 132A and 132B of the I.T. Act. The provisions of survey are covered u/s. 133A and 133B of the I.T. Act.
2 The express meaning of the word search in section 132(1) (c)(i) has varied meanings and it should be given the general meanings ”To look for” or “seek”. Whereas, seizure is an expression which implies a “forcible exaction” or “taking possession from either the owner or one who has the possession and not willing to part with”. The expression survey implies inquiry.
3 The word search or seizure had not been defined in the I.T. Act, 1961. The word survey had not been defined in the I.T. Act, 1961.
4 If we rely on the dictionary meaning of search it means ”try to find something by looking or otherwise seeking carefully and thoroughly. The term search has to be interpreted in a very deeper and wider in I.T. Act. If we rely on the dictionary meaning of the word survey, it implies “to look closely at or examine someone or something”. The word survey had been interpreted relatively lesser deeper and wider in the I.T. Act.
5 The purpose of the search is to unearth the unrecorded or hidden income, assets, investments or expenditure of the person concern. It is of the prime importance to find out the evasion of taxes. The purpose of the survey is to unearth the irregularities of the business or unrecorded business transactions or excessive expenditures. Here also, find out the evasion of taxes is also equally important with gathering information from the person concern and to find out new assesses.
6 The brief analysis of the provision of section 132 can be enumerated as below- The brief analysis of the provision of section 133A can be depicted as below-
6.1 The competent income tax authority should have reason to believe means “the bonafide belief based on some reasonable or credible information and not on the information which may be imaginary. It also includes genuine satisfaction arrived at upon a honest and reasonable evaluation of information coming to authority. 1. Survey under I.T. Act, 1961 broadly fall into following categories –
  1. Survey u/s. 133A(1)
  2. Surveys for checking ostentatious expenditure u/s. 133A (5).
  3. Door to door survey u/s. 133B
  4. Collection of information nu Central information branches from pre-determined sources.
6.2 The competent authority can search any person as defined in the I.T. Act. Even the inspector of the I.T. department authorized can conduct survey.
6.3 The competent authority should possess a valid warrant before search is conducted. Warrant is not required. But authorization and notice in prescribed is mandatory.
6.4 The competent authority can take help of his authorized team of persons to conduct raid. The authorized person can take help of his authorized team of persons to conduct raid.
6.5 The authorized officer may requisition the service of any police officer or of an any officer of the Central Government or both to assists him for all or any of the purposes required therein. At the time of survey no such requirement could be provided, unless in the extreme cases.
6.6 The authorized officer and his team can enter the entire premises of the person raided including his residence, business premises, go down and vehicle, or all such other premises as the officer may deemed fit to enter into. Normally survey is conducted at business premises only. However, the Finance Act 1975 had been amended and the scope of survey had been extended. If the assessee says that his cash or stock or books of accounts and record are kept at some other place those also can be covered. Even the survey can be extended to hospitals, colleges, or capital gain transactions and TDS. However, in no case the survey can be conducted at residence except in above situation.
6.7 The authorized officer is empowered to impound all the papers and records and documents whether manual or electronic which he finds necessary to rely upon. The survey party is authorized to impound the books and records and documents whether manual or electronic which he finds to rely upon for a period of 10days. For the extended period the approval of superior authority is required.
6.8 The authorized officer is empowered to break open the lock of any door, box, locker, safe, almirah or other receptacles for exercising the powers conferred above were the keys thereof are not available. The survey party can count the cash and stock at the place of survey. The party can take inventory of the same.
6.9 Similarly, the search party can search any other person in the premises raided if the authorized officer has reason to suspect genuinely about such person and his connection of any kind with the person raided. The survey party can survey the other person connected with the person already surveyed. However, the congent reason is to be relied upon.
6.10 The authorized officer can seal any premises concerned or any locker or any such cupboard or assets wherein he has reason to believe about the unearth of income or asset or expenditure or investment of the person raided. The survey party is not at all authorized to seal the premises surveyed.
6.11 The authorized officer can place marks of identification on any books of accounts or other documents or make or cause to be made extracts or copies therefrom. The authorized officer can place marks of identification on any books of accounts or other documents or make or cause to be made extracts or copies therefrom
6.12 The authorized officer is empowered to make a note or an inventory of any such money, bullion, jewellery, or other valuable article or things. The authorized officer is empowered to make a note or an inventory of any such money, bullion, jewellery, or other valuable article or things.
6.13 The authorized officer is also empowered to issue an order to the person concerned not to remove the part with or otherwise deal with such specific assets which could not be possible or practicable for the authorized officer to take physical possession of, except stock in trade, without the prior permission of the said officer. The survey party cannot prevent the persons searched to deal with the stock or cash or any other assets as per his desire.
6.14 The team leader of the search party should be any designated authority of the income tax department not below the rank of ITO. Even the person of rank of inspector can be authorized to conduct survey.
6.15 The authorized officer can take statements of the persons raided and mention in the warrant during the continuation of search. However, the authority should consider the principles of humanity before recording such statements. The survey party cannot record any statement on oath. However, the statement of assessee about the business transactions and explanations therefore can be recorded. However, such statement has no evidential value u/s. 3 of the Indian Evidence Act and therefore, those cannot be used against the person surveyed.
6.16 The authorized officer should possess his identity at the time of search. The authorized officer should possess his identity at the time of survey.
6.17 The authorized officer is empowered to stop the search for a break for the reason beyond control and the authority can re-launch the operations of search as per time decided. The authorized officer is empowered to stop the survey for a break for the reason beyond control and the authority can re-launch the operations of survey as per time decided.
6.18 The authorization of search and seizure can be issued by DG director, CC, Commissioner, ADIT, Additional Commissioner, Joint director, Joint Commissioner. The authorization of survey can also be given by Joint Commissioner, Additional Commissioner, or the person present of the upper rank on the chair.
6.19 The officers authorized to conduct search and seizure could be Additional Director, Additional Commissioner, Joint Director, and Joint Commissioner. As mentioned earlier even and a person of inspector rank can also conduct survey.
6.20 The provisions of section 132 are constitutionally valid. The provisions of section 133A are constitutionally valid.
6.21 Search cannot be conducted by the below rank authority of I.T. officers such as inspector, officer supervisor or any other staff from the income tax department as leader of the team. No other person of any department except from the I.T. department and of the rank above inspector can conduct survey.
6.22 The search party should be just and without biased or without prejudice mind before during or after the search proceedings. The survey party should be just and without biased or without prejudice mind before during or after the search proceedings.
6.23 The search of any lady should be conducted by any lady officer. Any type of coercion or compulsion is unwarranted and beyond the principles of natural justice in the search event. Under survey no physical examination of a person is allowed. However, the survey authority can ask the person to out pocket the documents and paper carried on by him.
6.24 No declaration can be enforced on anybody searched. The lawful willingness of the persons searched with a valid declaration should be aimed in a search case. No declaration can be enforced on anybody surveyed. The lawful willingness of the persons surveyed with a valid declaration should be aimed in a survey case.
6.25 The search party could not seize the Stridhan of jewellery and bullions up to the limit enumerated in the I.T. Act. The survey party is not at all authorized to seize any assets or valuables under the I.T. Act.
6.26 To call for two sound witnesses during the entire process of search decided in conscience with the person raided. To call for two sound witnesses during the entire process of survey decided in conscience with the person raided.
6.27 The entire search operation should be conducted and concluded by the jurisdiction authority empowered only. The entire survey operation should be conducted and concluded by the jurisdiction authority empowered only.
6.28 The search party should follow the manuals and guidelines enacted by the income tax department from time to time. The survey party should follow the manuals and guidelines enacted by the income tax department from time to time.
6.29 The entire search process had been enacted on the information gathered by the department. Whereas, the word information had been defined “that of which one is apprised or told”. The word information had not been formally defined in the I.T. Act but it should be connoted in its general meaning of the facts provided or learnt about something or someone. . The survey can be conducted business wise or party wise or event wise. However, the specific information must be prevailed to hold the search as valid.
6.30 During the search operation search party cannot prosecute the person searched except in very rare circumstances. During the survey operation survey party cannot prosecute the person searched except in very rare circumstances.
6.31 The element of suspicion and rumor has no place in any of the search proceedings, only congent and corroborative evidences are the valid reasons for a successful search operation. The element of suspicion and rumor has no place in any of the survey proceedings, only congent and corroborative evidences are the valid reasons for a successful survey operation.
6.32 The search operation preferably is started after sun rise and can remain on going around the clock till it finishes. The survey can be conducted during business hours only. In case of other places only after sunrise and before sunset.
6.33 The Hon. CBDT enacts various notifications, circulars, instructions, and press notes based on the experience of such cases and court rulings there should be very minutely observed both by the search party and the person concern from time to time. The Hon. CBDT enacts various notifications, circulars, instructions, and press notes based on the experience of such cases and court rulings there should be very minutely observed both by the survey party and the person concern from time to time.
6.34 Non-resident India is amenable to search & seizure under the I.T. Act 1961. Non-resident Indian could be covered for his survey for his operations in India.
6.35 During the search proceedings the officer in charged is authorized to conduct survey u/s. 133A wherever required. The survey party can convert the survey into search u/s. 132 with proper authorization.
6.36 The search party or any of its person or officer can be held responsible for its misbehavior or un lawful approach. The survey party or any of its person or officer can be held responsible for its misbehavior or un lawful approach.
6.37 The Act of the investigating officer to involve media during or post search operation had been condemned or prohibited by Hon. Supreme Court. The Act of the investigating officer to involve media during or post survey operation had been condemned or prohibited by Hon. Supreme Court.
6.38 The authorized officer may search the counsel or the chartered accountant of the party searched on the basis of congent or corroborative evidence. The survey on the office of the counsel or the chartered accountant of the assessee can only be conducted and limited to the matter specified by the persons surveyed explain upon.
6.39 Normally the search could not be converted in to survey. Generally, the survey can be extended into search for definite purposes.
6.40 The audio video recording is not permitted under search operation. The audio video recording is not permitted under search operation.
6.41 Assessee can do sting operation to record the harassment of the officer and it is lawful to consider as evidence against the officer u/s. 24 of the Indian evidence Act. Assessee can do sting operation to record the harassment of the officer and it is lawful to consider as evidence against the officer u/s. 24 of the Indian evidence Act.
6.42 After the search and the cases for distant jurisdiction can be challenged u/s. 127 of I.T Act. The person surveyed could be assessed by the same jurisdiction officer only.
6.43 The reasonable pause may pleasure be given during search operation as per CBDT circulars or charter rules. The reasonable pause may pleasure be given during survey operation as per CBDT circulars or charter rules.
6.44 Under the RTI Act the department manual of action u/s. 132 can be claimed by making application on association forum. Under the RTI Act the department manual of action u/s. 133A can be claimed by making application on association forum.
6.45 Witness provide by the department may please be protested. Witness provide by the department may please be protested.
6.46 Declaration cannot be enforced. Declaration cannot be enforced.
6.47 Retraction should be made in minimum time after searches will all possible evidences and affidavit. Retraction should be made in minimum time after surveys will all possible evidences and affidavit.
6.48 The limit of seizing the cash in search cases is a bench mark in city wise in India. The cash is not being permitted to be seized or taken away by the survey parties.
6.49 Amount seized can only be adjusted against the crystalized liability. Therefore, the question of apportionment of the cash towards the crystalized tax liability is not at all required.
6.50 The option of writ petition to High Court is open to aggrieved assessee as per specific situations called for. The option of writ petition to High Court is open to aggrieved assessee as per specific situations called for.
6.51 Only cash can be adjusted against the tax liabilities. However, the assessee can write to the department to sale the seized asset and recover the tax such as jewellery. Neither the cash nor any valuables could be adjusted against the tax liability.
6.52 The assessee can request the department to release the seized jewellery or other assets by giving equal amount of bank guarantee etc. Since, the survey party is not at all authorized to seize anything, therefore the question of release of valuable does not raise.
6.53 The assessee can claim interest on the refund of cash seized in search u/s. 132B(4). Since, the cash could not be seized the question of interest on that account could not arise.
6.54 A request should be made for inventory. A request should be made for inventory.
6.55 An application should be made and copies of statement recorded should be claimed and obtained. An application should be made and copies of statement recorded should be claimed and obtained.
6.56 An application should be made and copies of seized material should be claimed and obtained. An application should be made and copies of impounded material should be claimed and obtained.
6.57 Proper copying charges or documentation charges should be paid before claiming any copy of statements or seized materials. Proper copying charges or documentation charges should be paid before claiming any copy of statements or impounded materials.
6.58 Petition should be filed for damages or losses due to action of tax officers. Petition should be filed for damages or losses due to action of tax officers.
6.59 The right of obtaining copies of documents to be used and of cross examination must be exercised wherever required in light of principal of natural justice. The right of obtaining copies of documents to be used and of cross examination must be exercised wherever required in light of principal of natural justice.
6.60 Every notice, summons or letter of the department should be answered precisely and correctly to the facts. Every notice, summons or letter of the department should be answered precisely and correctly to the facts.
6.61 Wherever required the advice of the counsel may please be called for to justify the case. Wherever required the advice of the counsel may please be called for to justify the case.
6.62 The pros and cons of approaching to settlement commission must be ensured in case of requirement. The pros and cons of approaching to settlement commission must be ensured in case of requirement.
6.63 To co-operate in every proceedings. To co-operate in every proceedings.
6.64 If any document or valuable of third party is found ask that party to claim the ownership. If any document or valuable of third party is found ask that party to claim the ownership.
6.65 Do not try to mislead the facts. Do not try to mislead the facts.
6.66 Do not try to remove the goods or valuables put under prohibitory order. The survey party cannot make any prohibitory order to remove the stock or valuables.
6.67 Do not try to destroy or dispose of the documents books or records. Do not try to destroy or dispose of the documents books or records.
6.68 There is no power contained in the Act or rules where by the movement of a person against the search is ordered can be restricted. To prohibit him is un constitutional. The fundamental rights of the person search are in fact as per Article 19(1)(f)(g) and 300A on the constitution of India. There is no power contained in the Act or rules where by the movement of a person against the survey is ordered can be restricted. To prohibit him is un constitutional. The fundamental rights of the person survey are in fact as per Article 19(1)(f)(g) and 300A on the constitution of India.
6.69 The Act does not invest in the deputy director, the power to have a camp office at the residence of the assessee and call the assesses attendance in connections with proceedings under the Act. The Act does not invest in any of the income tax authority and the power to have a camp office at the residence of the assessee and call the assesses attendance in connections with proceedings under the Act.
6.70 The assessees have an alternate remedy to approach to ombudsman. The assessees have an alternate remedy to approach to ombudsman.
6.71 As per section 132(13) the provisions of CRPC 1973 relating to search and seizure apply as far as may be applicable to search under Income Tax Act on either side. In case of survey u/s. 133A there is remote possibility to call upon the provisions of CRPC 1973 in very specific circumstances.
6.72 The constitutional right as enumerated in article 19(1)(f)(9) and 300A of constitution of India should not be violated. The constitutional right as enumerated in article 19(1)(f)(9) and 300A of constitution of India should not be violated.
6.73 Interrogation till late night amounts to torture and violation of human rights. In case required the assesse can approach human right commission. The survey is not at all authorized to interrogate the person surveyed.
6.74 The press or media must be addressed by competent officer only on true facts only after search is concluded. The press or media must be addressed by competent officer only on true facts only after survey is concluded.
6.75 If the presentation of information to press or media made by the department is false or misleading a legal notice may involve. And media house may please be asked to clarify that the contents of their information is not correct. If the presentation of information to press or media made by the department is false or misleading a legal notice may involve. And media house may please be asked to clarify that the contents of their information is not correct.
6.76 In spite of genuine co-operation from the assessee if any tampering happens to the computer or laptop of the assessee he can take shelter of section 81 of Information and Technology Act 2000 which over riding provision. In spite of genuine co-operation from the assessee if any tampering happens to the computer or laptop of the assessee he can take shelter of section 81 of Information and Technology Act 2000 which over riding provision.
6.77 The tape recording could be permitted as facts demand for witness to corroborate the evidence. The tape recording could be permitted as facts demand for witness to corroborate the evidence.
6.78 In search, person searched must present at the time of search or he should be required to present at that time. In survey, the person surveyed is not required to be present.
6.79 In search the business operations are likely to be stopped if circumstances prevail. Normally, no third party enters to transact any business with the person searched. It is because of the coercion of the search. However, the Act does not prohibit the same. In survey the day to day operations of the business cannot be stopped.
6.80 In case of search the income tax department has to control the search through its control room. The search party should inform to the control room after entering into the premises of the person searched. The authorized officer has to report periodically the progress of the search to the control room with the superior authorities. However, during survey the authorized person should inform and report the progress to the concern jurisdictional senior officer only.
6.81 In the case of search the search party impounds and carries the entire record including books, documents, and loose papers in normal form or in electronic form. After analysis of the same the appraisal report is prepared. It is the master guide to the assessing officer to complete the search assessments. On the other hand, survey party can only collect information (and impound books of accounts and record in certain cases for limited period say 10days) but cannot draw inferences and conclusions to support its report.
7 Post search the person concern is to be assessed as per the provision of section 153A to C as the case may be for the six of the previous completed year and including the year of approach. As per survey u/s. 133A normally two years are scrutinized. One is last completed year is the survey year. If the authority deems fit it can re-open the earlier years relying upon congent evidences and after recording satisfaction u/s. 147/148 of the I.T. Act.
8 The various penalty and prosecution provisions are applicable to the search cases depending upon the facts and circumstances of the case. The various penalty and prosecution provisions are applicable to the survey cases depending upon the facts and circumstances of the case.
9 Every search operation has its own identity, facts and circumstances. Therefore, the happenings and outcomes of every search could be different. Therefore, the remedial provisions of I.T. Act and rules with core decisions should be very minutely applied depending upon each case. Every survey operation has its own identity, facts and circumstances. Therefore, the happenings and outcomes of every survey could be different. Therefore, the remedial provisions of I.T. Act and rules with core decisions should be very minutely applied depending upon each case.
10 The lasting effect of search can cover on any other person concern either during the course of search proceeding or on its further implications. The lasting effect of survey can cover on any other person concern either during the course of survey proceeding or on its further implications.
11 In India, in F.Y. 2012-13 around 500 searches have been conducted. The main purpose of the search as enumerated by the hon. Finance Minister to increase the revenue of the nation by detecting the unearth and undisclosed income and assets of the alliged persons. In India, in F.Y. 2012-13 around 5000 surveys have been conducted. The main purpose of the survey as enumerated by the hon. Finance Minister to increase the revenue of the nation by detecting the unearth and undisclosed income and assets of the alliged persons and to find new assesses.
12 CHARTER OF RIGHTS AND DUTIES OF PERSONS SEARCHED CHARTER OF RIGHTS AND DUTIES OF PERSONS SURVEYED
12.1 Rights of the person searched- Rights of the person surveyed-
12.1.1 To see the warrant of authorization duly signed and sealed by the issuing authority. To see the letter of authorization duly signed and sealed by the issuing authority.
12.1.2 To verify the identity of each member of the search party. To verify the identity of each member of the survey party.
12.1.3 To have at least two respectable and independent residents of the locality as witness To have at least two respectable and independent residents of the locality as witness
12.1.4 To have personal search of all members of the search party before the start of the search and on conclusion of the search. Not Applicable
12.1.5 To insist on a personal search of female members by another female member only with strict regard to decency. Not Applicable
12.1.6 To have a copy of Panchnama together with all the annexures. To have a copy of Panchnama together with all the annexures.
12.1.7 To put his own seals on the packages containing the seized assets. To put his own seals on certain important books and records.
12.1.8 A woman occupying any apartment etc., to be searched, has the right to withdraw before the search party enters, if according to the customs he does not appear in public. Not Applicable
12.1.9 To call a medical practitioner if he is not well. To call a medical practitioner if he is not well.
12.1.10 To have his children permitted to go school, after examining of their bags. Not Applicable
12.1.11 To inspect the seals on various respectable placed in the course of the search and subsequently reopened by continuation of search. Not Applicable
12.1.12 To have the facilities of having meals etc., at the normal time. To have the facilities of having meals etc., at the normal time.
12.1.13 To have a copy of any statement before it is used against him in an assessment or prosecution proceedings. To have a copy of any statement before it is used against him in an assessment or prosecution proceedings.
12.1.14 To inspect books of account etc. seized or to take extracts there from in the presence of any of the authorized officers or any other person empowered in this behalf. To inspect books of account etc. impounded or to take extracts there from in the presence of any of the authorized officers or any other person empowered in this behalf.
12.1.15 To make application objecting to the approval given by the Commissioner for retention of books and documents beyond 180 days from the date of seizure Not Applicable
12.1.16 To have at least two respectable and independent residents of the locality as witnesses. To have at least two respectable and independent residents of the locality as witnesses.
12.1.17 Every person who is examined u/s. 132(4) has a right to ensure that the facts so stated by him have been recorder correctly. Not Applicable
12.1.18 To make an application u/s. 132(11) to the commissioner of income tax against an order u/s. 132(5) Not Applicable
12.1.19 To get back the assets found to be in excess of the liability determined in the order u/s. 132(5) Not Applicable
12.2 Duties of person searched- Duties of person surveyed-
12.2.1 To allow free and unhindered ingress in to the premises To allow free and unhindered ingress in to the premises
12.2.2 To see the warrant of authorization and put signatures on the same. To see the authorization and put signatures on the same.
12.2.3 To identify all receptacles in which assets or books of account and documents are kept and to hand over keys to such receptacles to the authorized officer To identify all receptacles in which assets or books of account and documents are kept and to hand over keys to such receptacles to the authorized officer
12.2.4 To identify and explain the ownership of the assets, books of account and documents found in the premises. To identify and explain the ownership of the assets, books of account and documents found in the premises.
12.2.5 To identify every individual in the premises and to explain their relationship to the persons being searched. He should not mislead by impersonation. If he cheats by pretending to be some other person or knowingly substitutes one person for other, it is an offence punishable under section 416 of the Indian Penal Code. To identify every individual in the premises and to explain their relationship to the persons being surveyed. He should not mislead by impersonation. If he cheats by pretending to be some other person or knowingly substitutes one person for other, it is an offence punishable under section 416 of the Indian Penal Code.
12.2.6 Not to allow or encourage the entry of any unauthorized person in the premises. Not to allow or encourage the entry of any unauthorized person in the premises.
12.2.7 Not to remove any article from its place without notice or knowledge of the Authorized Officer. If he secrets or destroys any document with the intention of preventing the same from being produced or used as evidence before the Court or public servant, he shall be punished with imprisonment or fine or both, in accordance with section 204 of the Indian Penal Code. Not to remove any article from its place without notice or knowledge of the Authorized Officer. If he secrets or destroys any document with the intention of preventing the same from being produced or used as evidence before the Court or public servant, he shall be punished with imprisonment or fine or both, in accordance with section 204 of the Indian Penal Code.
12.2.8 To answer all questions truthfully and the best of his knowledge. He should not allow any third party to either interfere or prompt while his statement is being recorded by the Authorized Officer. In doing so, he should also keep in mind that:- The survey party cannot record any statement on oath except a summons is issued u/s. 131 of the I.T. Act. In such circumstances the following clauses could be applicable. The summons can be executed by officer only.
12.2.8.a If he refuses to answer a question on a subject relevant to the search operation, he shall be punishable with imprisonment or fine or both, under section 179 of the Indian Penal Code. If he refuses to answer a question on a subject relevant to the survey operation, he shall be punishable with imprisonment or fine or both, under section 179 of the Indian Penal Code.
12.2.8.b Being legally bound by an oath or affirmation to state the truth or affirmation to state the truth, if he makes a false statement, he shall be punishable with imprisonment or fine or both u/s 181 of the Indian Penal Code. Being legally bound by an oath or affirmation to state the truth or affirmation to state the truth, if he makes a false statement, he shall be punishable with imprisonment or fine or both u/s 181 of the Indian Penal Code.
12.2.8.c Similarly, if he provides evidence which is false and which he knows or believes to be false, he is liable to be punished u/s 191 of the Indian Penal Code. Similarly, if he provides evidence which is false and which he knows or believes to be false, he is liable to be punished u/s 191 of the Indian Penal Code.
12.2.9 To affix his signature on the recorded statement, inventories and the Panchnama. To affixes his signature on the recorded statement, inventories and the Panchnama.
12.2.10 To ensure that peace is maintained throughout the duration of the search, and to co-operative with search party in all aspects so that the search action is concluded at the earliest and in a peaceful manner. To ensure that peace is maintained throughout the duration of the survey, and to co-operative with search party in all aspects so that the survey action is concluded at the earliest and in a peaceful manner.
12.2.11 Similar co-operation should be extended even after the search action is over, so as to enable the Authorized Officer to complete necessary follow-up investigations at the earliest. Similar co-operation should be extended even after the survey action is over, so as to enable the Authorized Officer to complete necessary follow-up investigations at the earliest.
12.3 Taxpayers Charter- Every taxpayer is entitled to expect the Income Tax Department: Taxpayers Charter- Every taxpayer is entitled to expect the Income Tax Department:
12.3.1 To be fair- To be fair-
12.3.1.a In deciding tax matters, by providing a right to be heard and by being objective and impartial. In deciding tax matters, by providing a right to be heard and by being objective and impartial.
12.3.1.b In collecting the taxes that are legitimately due. In collecting the taxes that are legitimately due.
12.3.2 To provide quality service- To provide quality service-
12.3.2.a By settling tax affairs promptly. By settling tax affairs promptly.
12.3.2.b By keeping personal and private information furnished to the department confidential. By keeping personal and private information furnished to the department confidential.
12.3.2.c By being courteous to the taxpayers. By being courteous to the taxpayers.
12.3.3 To assist him- To assist him-
12.3.3.a In understanding the rights and duties under the tax laws In understanding the rights and duties under the tax laws
12.3.3.b In availing of the benefits and concessions due to him In availing of the benefits and concessions due to him
12.3.3.c In getting information and assistance at the enquiry counters. In getting information and assistance at the enquiry counters.
12.3.4 And in return the Income Tax Department expects the taxpayer- And in return the Income Tax Department expects the taxpayer-
12.3.4.a To extend co-operation to tax officials in the matter of assessment and collection To extend co-operation to tax officials in the matter of assessment and collection
12.3.4.b To voluntarily disclose his correct income and pay the taxes due To voluntarily disclose his correct income and pay the taxes due
12.3.4.c To discharge his statutory obligations in time To discharge his statutory obligations in time
12.3.4.d To provide true and complete information To provide true and complete information

DISCLAIMER: - The contents of this document are solely for informational purpose. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this document, the existence of mistakes and omissions herein is not ruled out. Neither the author nor his affiliate accepts any liabilities neither for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document nor for any actions taken in reliance thereon. It is strictly advised to take help of counsel to apply any of the contentions of the above article.

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