Provisional attachment procedures tightened: appraisal reports must identify assets and forward seized materials to assist assessments. Appraisal Reports must annex photocopies of core documents indicating concealment and admissions, proof of allowed inspection, and list assets proposed for provisional attachment u/s 281B and cases for proceedings u/s 153C. A separate letter must forward all post-search materials (search-team reports, post-search enquiry folder, statements, electronic device printouts, warrants, prohibitory orders, bank statements). Where other-law infractions are found, the processing ADIT/DDIT (Inv) must notify relevant authorities within fifteen days. ADIT/DDIT (Inv) will prepare and send a draft questionnaire to the Assessing Officer within fifteen days for core cases under 153A/153C.
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Provisional attachment procedures tightened: appraisal reports must identify assets and forward seized materials to assist assessments.
Appraisal Reports must annex photocopies of core documents indicating concealment and admissions, proof of allowed inspection, and list assets proposed for provisional attachment u/s 281B and cases for proceedings u/s 153C. A separate letter must forward all post-search materials (search-team reports, post-search enquiry folder, statements, electronic device printouts, warrants, prohibitory orders, bank statements). Where other-law infractions are found, the processing ADIT/DDIT (Inv) must notify relevant authorities within fifteen days. ADIT/DDIT (Inv) will prepare and send a draft questionnaire to the Assessing Officer within fifteen days for core cases under 153A/153C.
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