Avoiding harassment in the course of enquiry/search of the air passengers by the Air Intelligence Units/Investigation Units of the Income Tax Department - Reg. - Income Tax - F.No. 286/140/2009-IT(Inv.II)

F.No. 286/140/2009-IT(Inv.II) Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) Dated : November 18, 2009 Subject : Avoiding harassment in the course of enquiry/search of the air passengers by the Air Intelligence Units/Investigation Units of the Income Tax Department - Reg. Detailed procedure regarding enquiry and identification of the passengers at the airports for action under section 132 of the Act has been laid down in the Search Seizure Manual, 2007 (pp. 92-95 of Valume-1). Instance have come to the notice of the Board where some of the passengers have allegedly felt harassed. In view of this, the following guidelines are laid down in this regard, which be followed strictly by Air Intelligence Units or Investigation Units while dealing with air passengers at the airports of embarkation of destination. (i) On the basis of information through the scanner in check-in-are and security hold area, further enquiry/action u/s 131/132/133A of the Income Tax Act, 1961 may be conducted within the time available before the departure of the flight of the passengers(s). Alternatively, the information may be passed on quickly to the Air Intelligence Unit at the Airport of destination and, in case there is no Air Intelligence Unit at the airport of destination to the local Investigation Unit. On getting such information, the recipient Unit will carry out necessary enquiries as quickly as possible so as to intercept the passenger at the exit of the destination airport. (ii) then the passenger is intercepted at the airport of destination and his statement is recorded to ascertain the accounted or unaccounted nature of the cash, bullion, jewellery etc. being carried by him, the Unit recording the statement may not wait for the conclusion of the statement before taking steps to obtain warrant of authorization from the concerned Authority. As soon s the information is sufficient to infer that the assets are unaccounted, the concerned authority may be contacted and the information may be furnished to him for obtaining warrant of authorization. (iii) For issuing such warrant of authorization, the Director of Income-tax (Investigation) should carry blank forms and his official seal. Before issuing such authorizations, he may try to obtain the administrative approval from the Director General Of Income-tax (Investigation) telephonically. In case he is not able to contact him, he should still issue the authorization under his statutor powers without loss of time. Such warrant of authorization may be communicated expeditiously. (iv) The statement may be recorded in the language which the passenger understands. The statement should invariably be read to him before asking for his signature. He should be given full opportunity to go though the statement, questions as well as answers, before putting his signature and to make amendments under his signature is these is variation in what he said and what was recorded. It should be ensured that what is recorded is stated voluntarily without any coercion. At the end of the statement, the passenger should be requested to write in his own handwriting that it was given voluntarily and it recorded truthfully what was stated by him. (v) The procedure regarding administering of oath may be duly followed. (vi) The proceedings of enquiry and action may be completed as expeditiously as possible. In the course of these proceedings, the passenger should be provided drinking water, tea, snacks and food in case the passenger desires the same. He should also be provided medical assistance in case it is required. (vii) In case the seizure involves bullion or jewellery the services of an approved valuer should be obtained expeditiously. For this purpose, while granting approval under section 34B of the Wealth Tax Act, the Chief Commissioners/Director Generals should put a condition that the approved valuer shall be available for providing his services at any time., at any place, at short notice and even at odd hours. (viii) On the conclusion of the search, the passenger should be dropped at the place he wants to go in the government vehicle, if he makes a request on the ground of security etc. 2. The Directors General of Income Tax (Inv) and Directors of Income-tax (Inv) are requested to ensure that these guidelines are complied with by all the concerned authorities. (D. Srinivas) Director (Inv.II III), CBDT