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Countering Tax Evasion Income Tax Department, Delhi, India  
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Rights of a person who are searched

 

 

The person whose premises are searched has the following rights :

  1. To insist on seeing the warrant of authorisation.
  2. To insist on official identification of each member of the search party.
  3. To have atleast two independent and respectable residents of the locality as witnesses.
  4. To conduct a personal search of all members of the party before the start of the search and after the conclusion of the search.
  5. To insist on a personal search of females by another female only with strict regard to decency.
  6. To have a copy of the panchanama together with all the annexures.
  7. To put his own seals on the packages containing the seized assets.
  8. Woman having the occupancy of an apartment, etc. to be searched has the right to withdraw before the search party enters, if, according to custom, she does not appear in public.
  9. To seek medical help if necessary .
  10. To have his children permitted to go to school, after necessary checks .
  11. To inspect the seals placed on various receptacles sealed in course of search.
  12. To have the facilities of having meals, etc. during the normal time.
  13. To have a copy of any statement before it is used against him in any assessment or prosecution proceedings.
  14. To have an inspection of the books of accounts, etc. seized or to take extracts therefrom in the presence of any of the authorised officers or any other person empowered by him.
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