Duties & Rights of an Assessee during Income Tax Search

 

Duties of an Assessee during Income Tax Search:

1. To allow free and unhindered ingress and access into the premises to the Search team
2. To hand over the keys to all receptacles in which books of accounts, documents, records and assets are kept to the Search team
3. Not to remove or let anyone to remove any goods, articles, documents and records without notice or permission of the authorised officers of the Search team. If an assessee or any of his team members destroy any documents, records or assets they shall be punishable under Section 204 of IPC.
4. Being legally bound by an oath to state the truth, the assessee shall answer all queries truthfully and to the best of his knowledge. If he makes any false statement, he shall be punishable under Section 181 of IPC.
5. to identify every person, present in the premises during the Search and to explain their relationship to the person being searched. In case of any attempt to impersonate, the same shall be punishable under section 416 of the Indian Penal Code
6. Not to allow any unauthorised person to enter the premises or let any person to leave the premises during the Search without the permission of the authorised officer of the Search team
7. To affix signature on the recorded statements, inventories and copies of the document and the panchanama as may be required by the authorised officials.
8. To extend all cooperation and maintain peace and orderly behaviour during the process of riad.

 

Rights of an Assessee during Income Tax Search:

In the event of a Search conducted by the income tax authorities the Assessee can exercise the following rights:

1. The assessee has right to ask for and check the search warrant and the identity of the authorised income tax officer present

1. The authorised officers should allow two individuals from the local area to stand as independent witnesses
2. The assessee has a right to inspect and search the authorised income tax officers to ensure that no planting takes place
3. Childrens must be permitted to leave for school subjecting their bags being checked
4. Women, who do not make public appearances as per custom, have a right to not appear before the search party
5. only authorised female tax officers shall be allowed to search the female family members of the assessee
6. The assessee can also exercise right to eat meals at standard mealtimes and avail medical assistance should the need arise
7. The Search can only commence at sunrise and must end at sunset
8. Any Search can last only for a maximum of 48 hours
9. The assessee has a right to get copy of statement used against him at the time of the Search or after the Search has been concluded, failure of which may affect the proceedings
10. The assessee has a right to get a copy of the Panchanama along with all annexures
11. The assessee has the right to get articles and documents that have been confiscated by the Search team sealed and stamped, and has the right to receive a copy duly witnessed by independent witnesses.

Search and Seizure are the powers given to Income Tax Authorities and they exercise these powers judiciously after conducting preliminary inquiries and having a prima facia information.  Accessee should never give any inaccurate information and in case of any doubt about any information specially accounting information pertaining to previous years it is advisable to verify the books of account or documents before answering any query. The assessee must also be aware of their rights and responsibilities during an income tax Search or Survey, and cooperation with the Income Tax officials during the time of Search and/or follow up proceedings. In case of any doubt or concerns it is better to seek professional advice. 

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