https://www.taxtmi.com/circulars?id=64678 Search operations must be conducted in accordance with the Code of Criminal Procedure and statutory search provisions, with search authorizations supported by recorded reasons and a DIN. Authorizations must be executed before search commencement and shown to the person in charge; signatures and timestamps of the person in charge and independent witnesses must be obtained on the search authorization. Panchnama must record time, date, personal searches, lists of recovered items and signatures on each page; statements and annexures must be signed; copies of seized documents may be allowed unless prejudicial to the investigation. en-us Tue, 02 Feb 2021 00:00:00 +0530 Tue, 16 Feb 2021 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64678 Search operations must be conducted in accordance with the Code of Criminal Procedure and statutory search provisions, with search authorizations supported by recorded reasons and a DIN. Authorizations must be executed before search commencement and shown to the person in charge; signatures and timestamps of the person in charge and independent witnesses must be obtained on the search authorization. Panchnama must record time, date, personal searches, lists of recovered items and signatures on each page; statements and annexures must be signed; copies of seized documents may be allowed unless prejudicial to the investigation. Circulars GST Tue, 02 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64678