No, Income tax raid only can be conduct by income tax department on the incredible information and evidence of taxpayer or unclosed income and assets which is engaging in tax evasion. An income tax officer cannot raid at anyone without permission of higher authority. These raids are conducted under legal provision and require authorization.
What are the rights of taxpayers during income tax raid?
Income tax officers and authorities have the power to search, seize the documents and question the taxpayers and individuals during the raid, but taxpayer also have right to protect them during raid and managed the situation with confidence and clarity. Taxpayer have right under the Income Tax Act 1961 to ensure the raid is conducted in fair and lawful manner.
- Right to be informed of the reason of raid.
- Two independent witness presents, which is chosen by taxpayer.
- Tax consultant and legal representative during the questioning.
- To call a medical professional in case of emergency.
- Female officers for personal search of ladies.
- To allow children to go to school after checking of them.
- To having the meals etc, at the usual time
What is the right of person after the IT raid?
He can file a writ petition before the commissioner of Income tax, if he feels that the action of the department was unfair and challenge the assessment.
What are the duties of person during IT raid?
- To allow Income tax officers freely into premises.
- To explain all the ownership of assets, documents which is found in the premises.
- To identify every person and relationship with person.
- Don’t allow any unauthorized person in the premises during the raid.
- To answer all question and queries.
- Maintain the peace and cooperate with the officers.