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Who can conduct a raid under Income Tax?

Authorized Income Tax officer will conduct raid if he has a “reason to believe” that

  • A taxpayer has failed to comply with any summons or notices sent to him by the Department or
  • He has in his possession money and such money represents either wholly or partly income or property which has not been disclosed.

Section 132(1) of Income Tax Act empowers the following officers,

  • Principal Director General / Director General,
  • Principal Director / Director,
  • Principal Chief Commissioner / Chief Commissioner,
  • Principal Commissioner / Commissioner,
  • Additional Director / Additional Commissioner,
  • Joint Director / Joint Commissioner

to conduct a tax raid.

Powers of an authorized officer during a raid

The officer authorized to -

(i) Enter and search any building, place, etc. where he has a reason to suspect that the books of account, other documents, money, bullion, jewellery or other valuable article or thing representing undisclosed income is kept.

(ii) Break open the lock of any door, box, locker, safe, almirah if the keys are not available;

(iii) Search any person who has got out of, or is about to get into, or is in, the building, place, vessel, vehicle or aircraft, if the authorised officer has reason to suspect that such person has secreted about any item as mentioned in (i) in above.

(iii) Seize any items as mentioned in (i) above.

Presumptions during raid

Where any item such as books of account, other documents, money, bullion, jewellery found in the possession or control of any person in the course of a search, it may be presumed that:

(i) such item belongs to such person.

(ii) the contents of such books of account and other documents are true.

(iii) any stamped/ signed document is signed/ stamped by such person.

income tax raid

IT Department conducts searches on groups engaged in the business of Digital Marketing & Waste Management

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During income tax department searches, issues relating to discrepancies in purchases made from bogus and non-existent entities were detected. ...

IT raids in various locations of different individuals; Rs 750 crore parked in foreign bank accounts detected

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Income Tax raid on 22 premises of real estate group; Unaccounted transactions of Rs 500 crore detected

Income Tax officials conducted raids in Ahmedabad in 22 premises of a real estate developer group and the associated brokers....

Income Tax searches in Chennai, Undisclosed income of Rs 300 crore detected

Income Tax Department conducts search and seizure operations on 35 premises of two private Syndicate Financing groups based in Chennai...

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IT team carried out a search operation on a leading business house of India involved in manufacture of textile and filament yarn having corporate offices in Delhi, Punjab...

Income Tax officials raid in Nagpur

The Income Tax officials on 17.09.2021 carried out searches at more than 30 premises of a prominent public figure in Nagpur and his family members. ...

IT Dept raids in Punjab and Haryana

The Income Tax Department conducted search and seizure operations on 08.09.2021 on three prominent Commission agent groups based in Punjab.....

Income Tax raid in Delhi & Gujarat, detected bogus Unsecured Loans of Rs 380 crore

The Income Tax Department carried out a search and seizure operation on 01.09.2021 on a manufacturer and distributor of synthetic yarns and polyester chips having corporate office in Delhi...

IT Dept searches 40 premises of real estate builder in Rajkot

The income tax department on Tuesday conducted raids at the 40 premises of a real estate builder based in Rajkot. Unaccounted cash of more than Rs. 6.40 crore and jewellery amounting to Rs. 1.70 crore...

Income Tax evasion of Rs 175 crore exposed after raids in Maharashtra & Goa

IT team conducted searches at the 44 premises of a steel group based in Maharashtra and Goa and a total of Rs 175.5 crore of unaccounted income has been exposed during the raid....

IT Dept raids Visakhapatnam based group

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IT Dept raids on a trading company in NCR

The Income Tax Department conducted searches on a company engaged in trading of telecom equipment and installation and servicing of these items for various telecom players...

IT dept raids on a real estate group in Jharkhand

Income Tax Department carried out a search operation on 28.07.2021 on a prominent group in Jharkhand dealing in building construction and real estate...

IT dept. detects Rs 2200 cr fictitious transactions in raids on a prominent group

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Bengaluru IT Dept detected concealment of income of 880 crores

Income Tax Department carried out a survey operation on two business premises in Bengaluru on one of India leading manpower services provider.....

IT Dept unearths tax evasion of Rs 300 crore after raids at Hyderabad based firm

Income Tax Department carried out a search and seizure operation on 06.07.2021 on a group based in Hyderabad. The group is engaged in real estate.....

Hawala racket exposed after Income Tax Raid in Raipur

IT Department carried out search and seizure action on 21.06.2021 on a Raipur based hawala operators. Unaccounted cash amounting to approximately Rs. 6 crore has been seized...