Admissions of Undisclosed Income under coercion/pressure during Search/Survey - reg.

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..... Income Tax 2. All Chief Commissioners of Income Tax 3. All Directors General of Income Tax (Inv.) 4. Director General of Income Tax (I & CI), New Delhi Subject: Admissions of Undisclosed Income under coercion/pressure during Search/Survey - reg. Ref: 1) CBDT letter F. No. 286/57/2002-IT(Inv.II) dt. 03-07-2002 2) CBDT letter F. No. 286/2/2003-IT(Inv.II) dt. 10-03-2003 3) CBDT letter F. .....

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..... ferred above, through which the Board has emphasized upon the need to focus on gathering evidences during Search/Survey and to strictly avoid obtaining admission of undisclosed income under coercion/undue influence. 3. In view of the above while reiterating the aforesaid guidelines of the Board, I am directed to convey that any instance of undue influence/coercion in the recording of the statemen .....

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