Accounting of searches. - Income Tax - 1731/CBDT

INSTRUCTION NO. 1731/CBDT Dated: November 11, 1986 While examining various search reports received it has been noticed that there is no uniformity in the various CsIT charges for accounting of searches conducted by them. While in some charges, a search for statistical purpose is taken as per the number of premises covered irrespective of the search warrants issued in other charges it was accounted for by the number of search warrants issued only. In order to have a uniform basis for our statistics the Board has decided :- (a) all the Cs. IT/Ds. I(Inv.) will henceforth report searches by the number of warrants only and not by the number of assessees or premises searched. (b) as a corollary, whenever, a bank locker is searched the searches the search telex regarding the same should also be sent henceforth at the actual time when the locker is opened and its contents inventorized. (c) when cash or jewellery is seized u/s 132(A), it should also be speedily reported by telex. 3. In some cases, it is seen that even the preliminary telex/telegram/savingram is not being sent to the Board Member (Investigation) within 24 hours of the search. Thus, we are not able to take account for such work as is done by our Department. This instruction should be strictly followed. 4. These instructions may be brought to the notice of all A.DsI/D.DsI working in your charge.