Top 10 rights & duties of an assessee during Income Tax Raid
March 7, 2023
Top 10 rights of an assessee during Income Tax Raid
- The right to be informed about the reason for the raid and the identity of the authorised income tax officer.
- The right to inspect the search warrant and confirm the identity of the authorised income tax officer present.
- The right to insist that only authorised female tax officers shall be allowed to search the female family members of the assessee.
- The right to inspect and search the authorised income tax officers to ensure that no planting or tampering of evidence takes place.
- The right to seal and stamp any packages that have been confiscated by the raid, and receive a witness copy of the same.
- The right to have two individuals from the local area stand as independent witnesses during the raid.
- The right to avail of medical assistance if needed.
- The right to eat meals at standard meal times.
- The right to provide a statement at the time the raid is being carried out or after the raid has been concluded.
- 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
- To allow free and unhindered ingress into the premises.
- 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.
- To identify and explain the ownership of the assets, books of account and documents found in the premises.
- To identify every individual in the premises and to explain their relationship to the person being searched.
- Not to allow or encourage the entry of any unauthorised person into the premises.
- Not to remove any article from its place without notice or knowledge of the authorised officer.
- To answer all queries truthfully and to the best of his knowledge.
- Being legally bound by an oath or affirmation to state the truth.
- To ensure that peace is maintained throughout the search process.
- To cooperate with the search party in all respects so that the search action is concluded at the earliest and in a peaceful manner.
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