Download Income Tax Search and Seizure Manual 2025
The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, released the “Search and Seizure Manual” 2025. This has now been updated considering the latest legislative and technological changes. New developments such as the enactment of the Prohibition of Benami Property Transactions Act, 1988 (‘PBPT Act, 1988), the Black Money and Imposition of Tax Act, 2015, the revamped reward guidelines for the officers and staff, and various updated functionalities available in the system as regards search and seizure operations have also been incorporated in the manual.
This manual will guide field officers on what to do, even in situations that are new or unexpected. It includes preparation for search and seizure action, conduct of search and seizure operations, post-search proceedings, penalties and prosecutions in search cases, and other related topics.
This manual is beneficial for income tax field officers, investigation teams, supervisory authorities, law enforcement officials, and anyone involved in planning, conducting, or supervising search and seizure operations under the Income Tax Act and related laws.
