SEARCH & SEIZURE

Chapter 1 Introduction — Search & Seizure Chapter 2 Authorization for Search Chapter 3 Rights and Duties Chapter 4 Procedure to be followed for Conducting the Search Chapter 5 Making seizure under section 132 Chapter 6 Restraint Order under section 132(3) Chapter 7 Section 132(4) – Recording of Statement Chapter 8 Retraction of Statement Recorded under section 132(4) Chapter 9 Closure of Search Chapter 10 Assessment of Search Cases Chapter 11 Income Tax Settlement Commission Chapter 12 Penalties and Prosecution Chapter 13 Survey under section 133A Chapter 14 Writ Jurisdiction Annexure A Provisions of section 132 of the Income tax Act Annexure B Provisions of section 132A of the Income tax Act Annexure C Provisions of section 133A of the Income tax Act Annexure D Provisions of section 131 of the Income tax Act Annexure E Provisions of section 292C of the Income tax Act Annexure F Provisions of Rule 112 of the Income tax Rules Annexure G Provisions of Rule 112F of the Income tax Rules Annexure H Warrant Form No. 45 Annexure I Warrant Form No. 45A Annexure J Warrant Form No. 45B Annexure K Warrant Form No. 45C Annexure L Panchnama Proforma along with (List & Inventories for: Books of Accounts as Annexure ‘A’; Jewellery Locker Keys Bullion as Annexure ‘B’ and Cash as Annexure ‘C’) Annexure M Instruction 177 dated 4-6-1970 Annexure N Instruction 530 dated 22-3-1973 Annexure O Instruction 806 dated 30-11-1974 Annexure P Instruction 994 dated 31-7-1976 Annexure Q Instruction 1108 dated 6-10-1977 Annexure R Instruction 1916 dated 11-5-1994 Annexure S Search and Seizure Actions Annexure T Confession of Additional Income Annexure U Release of Jewellery and Seized Assets Annexure V Guidelines for Decentralisation of cases from Central Charges Annexure W Release of cash deposited in the PD Account Annexure X Revision of Guidelines for Decentralisation of cases from Central Charges Annexure Y CBDT notification authorising Addl/Joint DIT to issue warrant of search dated 11/11/2009 Annexure Z CBDT Instruction dated 30/09/2014 regarding conversion of survey into a search Annexure AA Relevant Provisions of Code of Criminal Procedure 1973 Annexure BB Relevant Provisions of Indian Penal Code 1860 Annexure CC Relevant Provisions of Code of Civil Procedure 1908 Annexure DD Extension of Time Limits Due to COVID-19 Annexure EE The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 Annexure FF COVID-19 Press Release dated 30-12-2020 Annexure GG Section 3 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020 — Relaxation of Certain Provisions of Specified Acts — Notified Dates for Extension of Due Dates of Various Completions or Compliances under Specified Acts Annexure HH Section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 read with sections 139 and 44AB of the Income Tax Act 1961 – Extension of Due Date for Furnishing of Return and Audit Report for Assessment Year 2020-21 – Supersession of Notification No. S.O. 3906(e) dated 29-10-2020 Annexure II Section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 read with Sections 153 and 153B of the Income Tax Act 1961 and Section 26 of the Prohibition of Benami Property Transactions Act 1988 – Relaxation of Certain Provisions of Specified Act – Extension of Due Date for Completion and Compliance of any Action in Relation to Imposition of Penalty Assessment or Reassessment and Adjudication of Benami Property