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of <h1>New guidelines for Appraisal Reports post-tax searches: focus on evidence, prosecution potential, and continued inquiries.</h1> The circular from the Central Board of Direct Taxes outlines guidelines to enhance the quality of Appraisal Reports following tax searches. Key steps include preparing a Post Search Action Plan, identifying core issues, and ensuring detailed evidence is included in reports. It emphasizes the need for continued inquiries despite initial disclosures and highlights the importance of documenting prosecution potential and evidence of tax evasion by other parties. The Director General of Income Tax is tasked with reviewing reports, ensuring timely completion, and maintaining records of tax evasion points for further monitoring. The guidelines aim to improve the effectiveness and reliability of Appraisal Reports.
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