BBC 'survey': what is an I-T department 'survey' and how is it different from an I-T 'raid'

The Income Tax department carried out a probe operation at the Delhi and Mumbai offices of UK broadcaster BBC which it categorically termed a 'survey' and not a 'raid'.

According to an Indian Express report, an I-T survey is carried out mainly under Section 133A of the I-T Act while a search or raid is carried out under Section 132 of the Act.

While the scope of 'survey' is limited to the inspection of books and verification of cash & inventory, during a 'search' officials can inspect entire premises to unravel undisclosed assets.

Moreover, officials can seize any books of accounts, documents or other valuable items during a search while on the other hand, approval from a senior officer is required to retain such books during a survey for more than 15 days.

Also watch: Video from 'inside BBC office', argument between Income Tax official and staff viral on social media

While the survey can only be carried out during working hours on business days, a search can begin on any day after sunrise and continue indefinitely till the procedures are completed.

So, in general, an I-T 'search' is a more serious proceeding and carries more serious consequences than a 'survey'.