Search and seizure procedures: expedite completion and quantify concealed income within prescribed timeframes to protect revenue.

Administrative instructions require rotational deployment of authorised officers for searches, immediate telex reporting of core search particulars to headquarters and the Director of Inspection, and a detailed follow-up report identifying seized assets, persons, premises, and the assessing officer. The Investigation Wing is limited to hot pursuit enquiries; assessing officers must complete scrutiny and quantify concealed income promptly, aiming to finalise quantification within 120 days, retain sufficient seized assets where large demands arise, and continue investigations notwithstanding settlement applications.

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