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.

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..... 9 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 c .....

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..... nit. 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 .....

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..... ant 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 v .....

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..... d 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 .....

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