https://www.taxtmi.com/circulars?id=68346 Appraisal Reports must be supported by a Post-Search Action Plan identifying enquiries, core documents and timelines; each main issue must be framed and discussed in a self-contained narrative with corroborative evidence (including digital evidence), seized records and statements. Admissions of undisclosed income require documentary corroboration and continued inquiry. Reports must assess prosecution potential, indicate offences and applicable provisions, recommend actions where other parties or other-law contraventions are implicated, set timeframes for collateral enquiries and require timely supervisory approval and submission of supplementary findings. en-us Wed, 26 Sep 2007 00:00:00 +0530 Fri, 28 Mar 2025 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68346 Appraisal Reports must be supported by a Post-Search Action Plan identifying enquiries, core documents and timelines; each main issue must be framed and discussed in a self-contained narrative with corroborative evidence (including digital evidence), seized records and statements. Admissions of undisclosed income require documentary corroboration and continued inquiry. Reports must assess prosecution potential, indicate offences and applicable provisions, recommend actions where other parties or other-law contraventions are implicated, set timeframes for collateral enquiries and require timely supervisory approval and submission of supplementary findings. Circulars Income Tax Wed, 26 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68346