https://www.taxtmi.com/circulars?id=68330 Confession of undisclosed income obtained during search and survey operations should not be solicited or relied upon in isolation; officers must avoid eliciting confessions while recording statements and instead focus on collecting tangible, corroborative evidence. Assessing officers must base assessment orders on evidentiary material gathered during or after searches and surveys rather than on compelled or unsupported admissions. en-us Mon, 10 Mar 2003 00:00:00 +0530 Fri, 28 Mar 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68330 Confession of undisclosed income obtained during search and survey operations should not be solicited or relied upon in isolation; officers must avoid eliciting confessions while recording statements and instead focus on collecting tangible, corroborative evidence. Assessing officers must base assessment orders on evidentiary material gathered during or after searches and surveys rather than on compelled or unsupported admissions. Circulars Income Tax Mon, 10 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68330