CONTENTS
Chapters Pages
1. Historical and Legislative Background 1
2. Organization and Process of Search and Seizure Operations 13
3. Overview of the Legal Provisions 28
4. Preparation for Carrying out a Search and Seizure Action 39
5. Satisfaction note in Search Cases 45
6. Warrant of Authorisation 62
7. Rights and Duties of Income Tax Department 95
8. Rights and Duties of Persons Searched 102
9. Role of Witnesses in Income Tax Search proceedings 108
10. Centralization of Search Cases – Transfer of cases from one
Assessing Officer to another Assessing Officer 118
11. Decentralization of cases from Central Charges 156
12. Powers regarding discovery, production of evidence, etc. 164
13. When can Search be Authorised 175
14. Warrant of authorisation – No jurisdiction over the person 196
15. Extension of Authorisation 197
16. Prohibitory order where it is not possible or practicable to take
physical possession to seize, any valuable article or thing 200
17. Prohibitory order where it is not practicable to seize, any books of
account, other documents, asset 203
18. Power to requisition service of a Police Officer or Officer of the
Central Governmentor of both; or any person or entity 220
19. Recording of Statement 225
20. Preliminary statement of the occupants of the premises 245
21. Art of Recording of Statement of Assessees/Witnesses 249
22. Evidentiary Value of Statement recorded during Search Operation 259
23. Retraction of Confession made in Statement during the Search
proceedings 274
24. Surrender of undisclosed income during the course of search 301
25. Presumptions as to Assets, Books of Account, etc. 306
26. Power to attach provisionally any property belonging to the assessee 323
27. Power to make reference to Valuation Officer 327
28. Applicability of provisions of the Bharatiya Nagarik Suraksha
Sanhita, 2023 334
29. Applicability of Provisions of the Bharatiya Nyaya Sanhita, 2023 337
30. Power of Board to make rules 342
31. Powers to requisition books of account, etc. 347
32. Reasons not to be disclosed 370
33. Application of seized or requisitioned assets 373
34. Seized assets may be applied towards existing and future liability 379
35. Release of seized asset on an application made by the person
concerned 384
36. Money seized may be applied for discharging the liabilities 402
37. Assets other than money may also be applied to discharge liabilities 403
38. Non-Exclusivity of Recovery Modes 404
39. Return of excess assets seized 405
40. Interest on Excess Retention & Period for Interest Calculation 411
41. Jurisdiction and Transfer of Seized Material – Where the Authorised
Officer is not the Assessing Officer of the person searched 420
42. Right to make copies or take extracts 423
43. Retention of Assets and material seized 428
44. Right to object to the approval given for Retention of Seized
Documents under section 251(3) 431
45. Conversion of Survey into Search 435
46. Searching the premises – What does the search party generally
look out for during search operation 443
47. Assets which can be seized during search operation 449
48. Assets which cannot be seized during search operation 464
49. Panchnama 474
50. Appraisal Report 485
51. Inspection of seized books of accounts and documents by the person
searched 491
52. Treatment of Cash found during Search Operation 494
53. Depositing the seized money in the Personal Deposit Account
(PD Account) 510
54. Treatment of Jewellery found during Search Operation 516
55. Treatment of notings in diary, loose papers, dumb papers, electronic
images, etc. found during Search Operation 539
56. Treatment of Discrepancies in Stock-in-Trade found at the time of
Search Operation 591
57. Admissibility of electronic evidence in a court of law 598
58. Consequences of a search being held as Illegal 600
59. Exclusions from Faceless Assessment 620
60. Special procedure for assessment of search cases – [Block period for
searches conducted on or after 01.04.2026] 622
61. Assessment of total undisclosed income as a result of search 624
62. Computation of Total Income of the Block Period 629
63. Procedure for Block Assessment 638
64. Tax in case of Block Assessment of Search cases 642
65. Undisclosed Income of any Other Person 643
66. Time-limit for completion of Block Assessment 655
67. Certain interests and penalties not to be levied or imposed 669
68. Levy of Interest and Penalty in certain cases 671
69. Authority competent to make Assessment of Block Period 678
70. Application of other provisions of Act 679
71. Authorisation and Assessment in case of Search or Requisition 682
72. Interpretation 684
73. Assessment of Income pertaining to the Block Period for searches
conducted on or after 01.09.2024 to 31.03.2026 690
74. Assessment of income in case of a Searched person 695
75. Procedure of assessment in cases where a search was initiated under
section 132/132A after 31.05.2003 but before 31.03.2021 708
76. Applicable Rate of Tax in Search Assessment in the case of a person
where a Search initiated [after 31.05.2003 but on or before 31.08.2024] 810
77. Assessment in Search cases 812
78. Penalties in Search Cases 814
79. Offences and Prosecutions in
Search Cases 836
80. Important Forms 926
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