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Panchnama in Income-tax Search & seizure proceedings

What is Panchnama?

The term "PANCHNAMA" literally means "record of people's observations." Panchanama is simply a paper that records specific events that occur in the presence of the Panchas and that they see and hear. Panchas are taken to the scene of an offence to see and hear certain things. Thus, a Panchnama is a record of what the Panchas (Witness) see and the same can be proved only when the said Panchas stand in the witness box and testify on oath as to what they saw during the Panchanama.

In search and seizure proceedings, Panchnama is an important document because it informs the person from whose premises the articles are seized or the person searched as to the name of the person or the building etc. where the search was carried out and the officers who were authorized to conduct the search, and the articles, if any, confiscated. Thus, preparing panchnama is a way of carrying out search and/or seizure procedures in a transparent and appropriate manner.

A panchnama may also be used to document the return of confiscated items or the removal of seals.

A correctly drafted panchnama that carefully incorporates information observed and heard is a crucial document of an investigation. 

KEY NOTE: Panchama is drawn when the search stands concluded finally or temporarily.

Format of Panchnama

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