CBDT Releases Income Tax Search And Seizure Manual

This article reports that the Central Board of Direct Taxes (CBDT) has issued a new “Search & Seizure Manual” setting out guidelines and standard procedures for income-tax authorities in conducting searches, seizures and related investigations. It describes how the manual aims to bring uniformity, transparency and procedural safeguards into investigative actions, by detailing roles of teams, recording of evidence, chain-of-custody, rights of taxpayer, and post-action compliance steps. The piece highlights that the move represents a progressive step in institutionalising tax-administration best practices, reducing arbitrariness, and strengthening taxpayer trust; it also signals the importance for tax practitioners and corporate taxpayers to align their internal controls and readiness for search / seizure contingencies.