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The Tax Publishers Some thoughts on Search Provisions CA V.K. Subramani Common man calls 'search' as 'raid'. A search leads to intrusion in to the privacy of the person searched. It is probably the most extreme or worst thing which a taxpayer may face under the income tax law considering its severity and attendant costs. Section 132 lays down the boundary from the perspective of the authority who can authorize search and the authority who can practically conduct search. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Some thoughts on Search Provisions

CA V.K. Subramani

Common man calls 'search' as 'raid'. A search leads to intrusion in to the privacy of the person searched. It is probably the most extreme or worst thing which a taxpayer may face under the income tax law considering its severity and attendant costs. Section 132 lays down the boundary from the perspective of the authority who can authorize search and the authority who can practically conduct search.