Budget 2025 Expectations : Make videography and photography mandatory during income tax search and seizure operations

This passage advocates for mandatory videography during income tax search and seizure operations in India, drawing a parallel with similar reforms in the Bharatiya Nagarika Suraksha Samhita (BNSS). Here’s a breakdown:

BNSS Reform:

• Mandatory Videography: The BNSS mandates videography of search and seizure operations by law enforcement officers.
• Benefits: This reform aims to:
  • Prevent abuse of power and misconduct by law enforcement.
  • Protect officers against false accusations.

Income Tax Searches:

• Current Practice: While the Income Tax law emphasizes transparency and requires independent witnesses during searches, it does not mandate videography.
• Limitations: The current practice may not be sufficient to ensure complete transparency and accountability, especially in complex cases.

Suggestion:

• Mandatory Videography: It is  proposed to make videography and photography mandatory during income tax search and seizure operations, including the recording of statements.
• Benefits: This would:
  • Enhance Evidence Documentation: Provide better evidence for investigations and legal proceedings.
  • Increase Transparency: Ensure a more transparent and accountable process.
  • Protect Both Sides: Safeguard both tax officials and taxpayers against potential misconduct or false allegations.
• Alignment with BNSS: This reform would align income tax procedures with the best practices established in the BNSS.

In conclusion, there is a need to modernize income tax search procedures by incorporating mandatory videography. This would enhance transparency, accountability, and fairness in tax enforcement, while also protecting the rights and interests of both tax officials and taxpayers.