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of <h1>CBDT Issues New Appraisal Report Proforma for Search Assessments; Includes Seized Assets Details and Undisclosed Income Estimates</h1> The circular from the Central Board of Direct Taxes (CBDT) outlines the proforma for an Appraisal Report under the new scheme of search assessments, issued to all Directors of Income Tax (Investigation). The proforma includes sections for recording details such as the name and address of the group, introductory remarks, particulars of assessees, premises covered, and details of assets found or seized. It also requires analysis of seized materials, discussion on modus operandi, estimates of undisclosed income, suggestions for further investigation, and conclusions regarding prosecution potential. Directors are instructed to report any implementation difficulties to the Board.
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