Top 10 rights & duties of an assessee during Income Tax Raid

Top 10 rights of an assessee during Income Tax Raid

1. The right to be informed about the reason for the raid and the identity of the authorised income tax officer.
2. The right to inspect the search warrant and confirm the identity of the authorised income tax officer present.
3. The right to insist that only authorised female tax officers shall be allowed to search the female family members of the assessee.
4. The right to inspect and search the authorised income tax officers to ensure that no planting or tampering of evidence takes place.
5. The right to seal and stamp any packages that have been confiscated by the raid, and receive a witness copy of the same.
6. The right to have two individuals from the local area stand as independent witnesses during the raid.
7. The right to avail of medical assistance if needed.
8. The right to eat meals at standard meal times.
9. The right to provide a statement at the time the raid is being carried out or after the raid has been concluded.
10. The right to exercise the right to silence and not provide a statement, although it may have an adverse effect on proceedings

Top 10 duties  of an assessee during Income Tax Raid

1. To allow free and unhindered ingress into the premises.
2. 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 authorised officer.
3. To identify and explain the ownership of the assets, books of account and documents found in the premises.
4. To identify every individual in the premises and to explain their relationship to the person being searched.
5. Not to allow or encourage the entry of any unauthorised person into the premises.
6. Not to remove any article from its place without notice or knowledge of the authorised officer.
7. To answer all queries truthfully and to the best of his knowledge.
8. Being legally bound by an oath or affirmation to state the truth.
9. To ensure that peace is maintained throughout the search process.
10. To cooperate with the search party in all respects so that the search action is concluded at the earliest and in a peaceful manner.