The Central Board of Direct Taxes (CBDT), Ministry of Finance, has released the much-awaited “Search and Seizure Manual 2025”, marking a comprehensive revision after nearly two decades. The manual, first introduced in 1985 and last updated in 2007, has been overhauled to align with the evolving digital and legislative landscape impacting tax enforcement in India.
In his foreword, Ravi Agrawal, Chairman of CBDT, emphasized that the updated manual comes amid rapid technological advancements and increased access to data through both domestic and international information-sharing frameworks. With inputs from agencies such as FIU-IND, MCA21, NATGRID, and data exchange under CRS and FATCA, the manual seeks to enhance the operational capabilities of officers engaged in search and seizure actions.
The 2025 edition integrates several key legislative developments, including:
- The Prohibition of Benami Property Transactions Act, 1988 (PBPT Act)
- The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA, 2015)
- Digital Personal Data Protection Act, 2023, and
- The Bharatiya Sakshya Adhiniyam, 2023, which governs digital evidence handling.
Recognizing the dominance of digital evidence in modern investigations, the manual stresses sensitivity and technical competence in managing electronic data. It also incorporates procedures aligned with the Digital Evidence Investigation Manual 2014, currently being revised to include new digital forensic standards.
Further, the document highlights the Income Tax Department’s growing emphasis on non-intrusive tax administration, leveraging artificial intelligence, data analytics, and cross-agency coordination to improve compliance. The manual’s structure includes detailed chapters on preparation, execution, and post-search procedures, handling of seized materials, digital evidence, coordination with other law enforcement agencies, and protocols for foreign asset investigations under BMA, 2015.
An important addition is the section on revamped reward guidelines for officers and informants, reflecting efforts to incentivize integrity and efficiency in enforcement operations. Updated modules in the Income Tax Business Application (ITBA) system, such as the Two-Hourly Report and Preliminary Search Report functionalities, further digitalize field operations.
The CBDT Chairman encouraged officers to view the manual as a living document, inviting regular feedback to keep it contemporary. The 2025 manual thus represents a crucial modernization step — bridging legislative reforms, digital capability, and operational excellence — in the Department’s mission to ensure transparency, accountability, and effective tax enforcement.
The Manual can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/10/search-and-seizure-manual-2025.pdf
