TaxTMI 
TaxTMI 
TaxTMI 
Security of seized/ impounded Books/ documents/ electronic storage devices
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.... (CCA) All Chief Commissioners of Income Tax (Central) All Director General of Income Tax (Investigation) Director General of Income Tax (Intelligence) Sir/Madam, Sub : Security of seized/ impounded Books/ documents/ electronic storage devices Many instances of tampering of seized materials have been reported in recent times and it is a matter of great concern. In order to prevent the ta....
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....d ascertain the most incriminating documents as "Core Documents". These core documents should be brought to the notice of the DIT (Inv.) concerned and the Addl. DIT (Inv.) shall keep a photocopy of these most incriminating documents for future references. Thereafter, inspection of such incriminating documents will be allowed to the assessee. (iii) The "Core Documents" as identified in Para (ii) ....
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.... allowing inspection of seized documents to the assessee and witnesses during the post search investigation and should keep a close watch during inspection of such incriminating documents/PCs/CDs, etc., so that no tampering is done during inspection of such documents. (vi) The DDIT (Inv.)/ADIT(lnv.) should identify these "Core documents" as mentioned in the Appraisal Report, at the time of handi....
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.... over should follow the procedure, as mentioned in Para (vi) above. (viii) Any loss or tampering of seized documents/electronic device is the responsibility of the Officer in whose custody such incident is detected, unless he has pointed out the discrepancy, while taking over such seized documents/CDs/electronic device or otherwise proves that the discrepancy existed prior to take over of such d....