Search & Siezure - Matters relating thereto.

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..... stigation Wing should restructure their activities. They should henceforth strictly adhere to the following guidlines:- (i) Searches should be carried out only in cases where there is credible evidence to indicate substantial unaccounted income/assets in relation to the tax normally paid by the assessee or where the expected concealment is more than Rs. 1 crore; (ii) Search operation will also .....

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..... a period of 60 days from the date on which the last of the authorisations for search was executed. 3. DGsIT (Inv.) are requested to ensure that officers of competence and proven integrity are taken in the Investigation Wing. The officers posted in the Investigation Wing will be trained at NADT in a special course for which arrangement will be separately made. 4. DGsIT (Inv.) are required to en .....

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