The Central Board of Direct Taxes (CBDT) has released a new Search & Seizure Manual, 2025 replacing the earlier 2007 edition. This revision reflects the growing role of technology, digital data and inter-agency coordination in the functioning of the Income Tax Department (ITD).
Over time, taxpayer operations have become more digital and the department now receives information from multiple domestic and international agencies. The updated manual ensures that search and seizure actions are conducted lawfully, transparently and efficiently in this new environment.
Vol 1 : Do’s & Don’ts for Field Formations (Income Tax Department) – Volume 1
Vol 2 : Do’s & Don’ts in Search Assessments : Volume 2
Vol 3 : Do’s & Don’ts for FAO & JAO : Volume 3
Key Areas Covered in the Manual
The Search & Seizure Manual, 2025 offers detailed guidance to officers of the Investigation Wing across the full cycle of search operations — from planning to post-search analysis.
🔹 1. Preparation & Conduct of Search
- Procedures for authorization, intelligence verification and team coordination.
- Use of digital tools and forensic techniques to preserve evidence.
- Clear directions for handling electronic devices under the Bharatiya Sakshya Adhiniyam, 2023.
🔹 2. Post-Search Processes
- Protocols for preparing Panchnamas, custody of seized materials and timely sharing with Central Circles.
- Guidelines for Appraisal Reports ensuring proper linkage between investigation and assessment wings.
🔹 3. Requisition & Coordination
- Steps for requisitioning records from other authorities under Section 132A.
- Coordination with agencies such as ED, FIU-IND, DRI, SFIO and state bodies for data exchange and joint investigation.
🔹 4. Penalty, Prosecution & Rewards
- Clear criteria for initiating penalties and prosecution in search cases.
- Updated framework for rewards to informants and departmental personnel based on results.
🔹 5. Specialized Focus
- Dedicated sections on Benami properties, foreign assets and Air Intelligence Units (AIUs) for airport surveillance and interdiction.
Significance of the 2025 Update
The 2025 Manual is not just a procedural guide – it is a roadmap toward data-driven and technology-based enforcement. It aims to balance effective investigation with safeguarding taxpayer rights, promoting professionalism, and ensuring uniformity across regions.
The Search & Seizure Manual, 2025 strengthens departmental accountability and enhances investigative effectiveness through structured processes and digital compliance. It marks a significant step in modernizing tax enforcement under the CBDT ensuring transparency, coordination and integrity in every operation.
Vol 1 : Do’s & Don’ts for Field Formations (Income Tax Department) – Volume 1
Vol 2 : Do’s & Don’ts in Search Assessments : Volume 2
Vol 3 : Do’s & Don’ts for FAO & JAO : Volume 3
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