Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income Tax Department mandates uniform reporting of search operations; emphasizes immediate reporting u/s 132(A).</h1> The circular issued by the Income Tax Department addresses inconsistencies in reporting search operations across different charges. To ensure uniformity, it mandates that searches be reported based on the number of search warrants issued, rather than the number of assessees or premises involved. Additionally, it requires immediate reporting of bank locker searches and seizures of cash or jewelry under section 132(A) via telex. The circular emphasizes the importance of sending preliminary reports to the Board Member (Investigation) within 24 hours of a search. All relevant officers are instructed to adhere strictly to these guidelines.