I.tax survey & raid

This query is : Resolved

anckoora (Querist)
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08 November 2011 Dear Sir,

Pl. clarify follwing :

(1) During a Survey in a company, do Income Tax Officers have rights to check personal belongings / wallet / pocket of Employee ? If yes, under which section ? If no, under which section ?
(2) During a Search in a company, can I.Tax Officers have rights to check personal belongings / wallet / pocket of employee ? If yes, under which section ? If No, under which section ?

thanks in advance
anckoora

mithun

mithun (Expert)
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09 November 2011 http://www.taxguru.in/income-tax/search-and-survey-%e2%80%93-rights-and-duties.html#ixzz0u3HT9erB

Under survey the officers has right only to retain the books of accounts and documents and not the cash,valuables or personal belongings u/s 133A.