TaxTMI 
TaxTMI 
Avoiding harassment in the course of enquiry/search of the air passengers by the Air Intelligence Units/Investigation Units of the Income Tax Department - Reg.
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....tral Board of Direct Taxes) Dated : November 18, 2009 Subject : Avoiding harassment in the course of enquiry/search of the air passengers by the Air Intelligence Units/Investigation Units of the Income Tax Department - Reg. Detailed procedure regarding enquiry and identification of the passengers at the airports for action under section 132 of the Act has been laid down in the Search & Se....
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....it at the airport of destination to the local Investigation Unit. On getting such information, the recipient Unit will carry out necessary enquiries as quickly as possible so as to intercept the passenger at the exit of the destination airport. (ii) then the passenger is intercepted at the airport of destination and his statement is recorded to ascertain the accounted or unaccounted nature of t....
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....ization under his statutor powers without loss of time. Such warrant of authorization may be communicated expeditiously. (iv) The statement may be recorded in the language which the passenger understands. The statement should invariably be read to him before asking for his signature. He should be given full opportunity to go though the statement, questions as well as answers, before putting his....
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....bullion or jewellery the services of an approved valuer should be obtained expeditiously. For this purpose, while granting approval under section 34B of the Wealth Tax Act, the Chief Commissioners/Director Generals should put a condition that the approved valuer shall be available for providing his services at any time., at any place, at short notice and even at odd hours. (viii) On the conclus....