The rights of the person to be searched by the income tax officer are :
(a) To see the warrant of authorisation duly signed and sealed by the issuing authority.
(b) Verify the identity of each member of the search party,
(c) To have at least two respectable and independent residents of the locality as wit nesses.
(d) To have personal search of all members of the party before the start of the search and after conclusion of the search.
(e) To insist on a personal search of females by another female only with strict regard to decency.
(f) To have a copy of the panchnama together with all the annexures
(g) To put his own seals on the package containing the seized assets.
(h) Woman having occupancy of any apartment, etc., to be searched has a right to withdraw before the search partly enters, if according to the customs, she does not appear in public.
(i) To call medical practitioner, if he is not well.
(j) To have his children permitted to go to school, after the examination of their bags.
(k) To inspect, the seals placed on various receptacles sealed in course of searches and subsequently reopened by continuation of searches.
(l) To have the facility of having meals, etc., at the normal time.
(m) To have a copy of any statement before it is used against him in an assessment or prosecution proceedings.
(n) To have inspection of the books of accounts, etc., seized or to take extracts there form in the presence of any of the authorised officers or any other person empowered by him.