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Income Tax Search and Survey Procedure covering rights and duties of person searched

 An income tax search and survey is a procedure carried out by the Income Tax Department to collect information and evidence related to the tax liabilities of a person or entity. The search and survey procedure can be initiated if there is suspicion of tax evasion or non-compliance. In this article, we will discuss the rights and duties of a person who is searched during the income tax search and survey procedure with insights from the tax consultants at Dudhoria Consultancy Services Pvt Ltd.

 

Rights of a person who is searched:

 

Right to be informed: According to the tax consultants at Dudhoria Consultancy Services Pvt Ltd, the person being searched has the right to be informed about the reasons for the search and the nature of the investigation.

 

Right to witness the search: The tax consultants further explain that the person being searched has the right to witness the search procedure and can also appoint a witness to observe the search.

 

Right to legal representation: The person being searched has the right to be represented by a legal advisor during the search and survey procedure, as emphasized by the tax consultants.

 

Right to remain silent: As stated by the tax consultants, the person being searched has the right to remain silent and is not required to disclose any information that may incriminate him/her.

 

Right to confidentiality: The tax consultants at Dudhoria Consultancy Services Pvt Ltd highlight that the Income Tax Department is required to maintain confidentiality about the information gathered during the search and survey procedure.

 

Duties of a person who is searched:

Cooperate with the authorities: The person being searched is required to cooperate with the authorities during the search and survey procedure, as explained by the tax consultants.

 

Provide access to documents and records: The tax consultants stress that the person being searched is required to provide access to all relevant documents, books, and records to the authorities.

 

Provide explanations: The person being searched is required to provide explanations about the documents and records found during the search and survey procedure, according to the tax consultants.

 

Sign the search and seizure panchnama: The tax consultants state that the person being searched is required to sign the search and seizure panchnama, which is a document that lists all the items seized during the search.

 

Disclose undisclosed income: The tax consultants at Dudhoria Consultancy Services Pvt Ltd explain that if any undisclosed income is found during the search and survey procedure, the person being searched is required to disclose it and pay the taxes and penalties applicable.

Conclusion:

In conclusion, the income tax search and survey procedure can be a challenging experience for the person being searched. However, as discussed by the tax consultants at Dudhoria Consultancy Services Pvt Ltd, it is important to note that the person being searched has certain rights that are protected by law. At the same time, the person being searched also has certain duties that must be fulfilled. It is advisable to seek legal advice and cooperate with the authorities duringthe search and survey procedure to ensure that the process is carried out smoothly and lawfully.

Article Posted by

Dudhoria Consultancy Services Pvt Ltd

Kolkata Mumabai

www.taxdcs.co.in

https://th.linkedin.com/company/dcstax