Prohibition on collecting tax payments during searches requires officials to refuse on site cheques and direct bank deposit. The Board directs a strict prohibition on collecting payment of taxes of any nature in any manner during searches or surveys; officials must limit actions to legally permitted steps and evidence collection, refuse cheques or cash offered on site, and advise taxpayers to deposit payments through banks. Authorization letters must state that no authority to collect tax is conferred, and authorized officers are accountable for compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prohibition on collecting tax payments during searches requires officials to refuse on site cheques and direct bank deposit.
The Board directs a strict prohibition on collecting payment of taxes of any nature in any manner during searches or surveys; officials must limit actions to legally permitted steps and evidence collection, refuse cheques or cash offered on site, and advise taxpayers to deposit payments through banks. Authorization letters must state that no authority to collect tax is conferred, and authorized officers are accountable for compliance.
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