RIGHTS DURING INCOME TAX RAIDS

Rights During Income Tax Raids

• Ask for the search order or warrant and ensure that it is properly dated, addressed and authorized.
• Ask for the identification of each member of the raiding team and note down their name and designation.
• Anyone not producing the required identification may be prevented from entering the premises.
• If, body searches have to be conducted, they should be done with due regard to personal dignity. Ladies should be searched only by ladies and in privacy.

• If there are school-going children in the house, they can be allowed to go to their schools. The team may want to search their school bags, which should be permitted.
• If you or any other family member has a medical condition, you may call for a doctor in case of a medical emergency.
• If the raiding team wants to seize certain items of jewellery, you may request them to seal them and retain it at your premises and not carry them away.
• If any valuables do not belong to you, make that known upfront and also provide the name, address and other details of the owner.
• Jewellery up to a specified limit (e.g. 500 grams per married lady) cannot be seized.
• If it is a survey and not a search (the warrant will specify that), the raiding team do not have the authority to seize or take away any valuables and can only take away documents, files etc.
• Whatever is being seized, make sure they are being properly listed and described and, if possible, have two of your neighbors stand witness to the same.
• Raids are physically, emotionally and mentally stressful. You must ensure that you and your family are allowed to take meals, medicines etc. at proper times.
• Call your chartered accountant or lawyer. He may not have the right to explain things on your behalf but he will ensure the raiding party act within their rights.
• If you are asked to answer questions under oath, remember that any wrong statement would bring you serious harm. Listen carefully and reply with due thought and care.
• If you do not know something or are unsure, state it that way and ask for more time to furnish the answer.
• Make sure you sign on and obtain a copy of all statements that are recorded or lists that are made.
• Provide fullest co-operation to the raiding team.
• They have an unpleasant task to perform and an adversarial stance will only aggravate the situation.
• Provide them access to all parts of the house, open up all locked doors, drawers and cupboards as they have powers to break open locks.
• From a preventive perspective, make sure that you keep proper records of income , assets and wealth for each of your family members including receipts, bills, bank account statements, copies of tax returns etc.
• Furnishing those during the search operation would effectively mitigate much of the adverse consequences.
• In case you do go through any intimidation or undignified behaviour, communicate that to the senior tax officers so that they can take suitable action.
• If you have nothing to hide, the above guidelines will help mitigate some of the trauma of the raid.