<h1>Income Tax Searches Yield Rs. 3,097.62 Crore in Unexplained Assets; Prosecution Governed by Chapter XXII of Income-tax Act, 1961.</h1> During searches by the Income Tax Department from fiscal years 2009-2013, unexplained assets totaling approximately Rs. 3,097.62 crore were seized. These seizures do not automatically lead to prosecution under the Income-tax Act, 1961. Evidence gathered is used for income assessment through a quasi-judicial process. Chapter XXII of the Act outlines offences and prosecutions, which are initiated when conditions are met. Out of 1,548 prosecution cases from 2009-2012, there were 868 convictions and compounded cases, indicating a high success rate. Measures like Special Courts and Special Public Prosecutors were introduced in 2012 to enhance prosecution effectiveness.