Search & Siezure - Matters relating thereto.

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Full Text of the Document

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....ided that officers deployed in the Investigation Wing should restructure their activities. They should henceforth strictly adhere to the following guidlines:- (i) Searches should be carried out only in cases where there is credible evidence to indicate substantial unaccounted income/assets in relation to the tax normally paid by the assessee or where the expected concealment is more than Rs. 1 c....