Lok Sabha Question No. 3475 (UNSTARRED), answered on 2025-08-11
Subject: Income Tax Operations  in the Northern States
Ministry: FINANCE
Asked by: Shri Gaurav Gogoi

## GOVERNMENT OF INDIA MINISTRY OF FINANCE LOK SABHA UNSTARRED QUESTION NO. 3475 TO BE ANSWERED ON

MONDAY, 11 TH  AUGUST, 2025/ SRAVANA 20, 1947 (SAKA)

## INCOME TAX OPERATIONS IN THE NORTHERN STATES

## 3475: SHRI GAURAV GOGOI:

Will the Minister of Finance be pleased to state:

(a) whether  the  Income  Tax  Department  has  detected  over  5,000  crore  unaccounted income in Assam and other North-Eastern States since 2016;

(b) the number of search and survey operations conducted in Assam during this period and the key sectors involved;

- (c) the number of these cases have resulted in prosecution, penalties or recovery of dues;

(d) whether any person or Government contractor is under investigation in connection with these findings; and

(e) the specific steps taken/to be taken by the Government to strengthen tax enforcement and curb financial irregularities in the region?

## ANSWER

## MINISTER OF STATE FOR FINANCE (SHRI PANKAJ CHAUDHARY)

(a): Investigation regarding detection of tax evasion and unaccounted income is an ongoing process and whenever any instances come to the notice of Income Tax Department (ITD), appropriate action including  searches, surveys,  assessment of income, levy  & recovery of tax, imposition of penalty and launching of prosecution, is taken as per law, depending upon the facts and circumstances of each case.

(b): ITD conducts search & seizure and survey actions as per law in relevant cases, where any credible information is received about violation of provisions of the Income Tax Act, 1961 (Act).The premises of the persons searched under the provisions of the Act are usually spread  across  multiple  states/geographies.  Accordingly,  these  searches  and  the  amount  of unaccounted  money  seized  therein,  cannot  be  attributed  to  any  particular  state(s).  The persons  covered  in  such  actions  are  engaged  in  diversified  businesses/professions  across different  sectors  spread all  over  the  country  such  as  Real  Estate,  Manufacturing, Trading, Construction, Medical & Hospital, etc. Details with respect to search & seizure and survey actions conducted by the ITD in the country (including state of Assam) since 2016 are as follows:

## Search & seizure actions

| Financial Year             |   No. of Group search |   Total seizure (In Rs. Crore) |
|----------------------------|-----------------------|--------------------------------|
| 2016-17                    |                  1152 |                        1469.42 |
| 2017-18                    |                   582 |                         992.52 |
| 2018-19                    |                   966 |                        1567.07 |
| 2019-20                    |                   984 |                        1289.47 |
| 2020-21                    |                   569 |                         880.83 |
| 2021-22                    |                   686 |                        1159.59 |
| 2022-23                    |                   741 |                        1765.56 |
| 2023-24                    |                  1166 |                        2555.05 |
| 2024-25                    |                  1437 |                        2503.73 |
| 2025-26* (Upto June, 2025) |                   174 |                         137.18 |

## Survey actions:

| Financial Year            |   No. of Surveys Conducted |
|---------------------------|----------------------------|
| 2015-16                   |                       4428 |
| 2016-17                   |                      12520 |
| 2017-18                   |                      13547 |
| 2018-19                   |                      15401 |
| 2019-20                   |                      12720 |
| 2020-21                   |                        426 |
| 2021-22                   |                       1046 |
| 2022-23                   |                       1245 |
| 2023-24                   |                        737 |
| 2024-25                   |                        465 |
| 2025-26 (upto June,2025)* |                         17 |

- (c):  On the basis of the evidence gathered during the search & seizure and survey actions carried out by the ITD and the subsequent investigation, tax assessments are finalized and a tax demand is raised. However, the income assessed and the tax thereupon get crystallized conclusively only when appeals, if any, preferred before CIT(A), ITAT, Hon'ble High Court and Hon'ble Supreme Court are decided. Further, the prosecution, penalties or recovery of dues under the Act are initiated, in applicable cases. These proceedings are also subject to a appellate/judicial proceedings. However, the year-wise details regarding number of prosecutions launched by the ITD in Assam and other North-Eastern states is provided as follows:
- (d): The disclosure of information in respect of specific assesses is prohibited except as per the provisions of section 138 of the Act.
- (e):  Steps  taken  by  the  Government  to  strengthen  tax  enforcement  and  curb financial irregularities in the country (including the state of Assam and other North-Eastern States), are detailed as below:
- (i) Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 which has come into force w.e.f. 01.07.2015 has been enacted to specifically and effectively deal with the issue of black money stashed abroad.
- (ii) Benami  Transactions  (Prohibition)  Amendment  Act,  2016  has  been  enacted  to comprehensively  amend  the  Benami  Transactions  (Prohibition)  Act,  1988  with  a
- view  to,  inter  alia,  enable  confiscation  of  benami  property  and  prosecution  of benamidar and the beneficial owner.
- (iii) Effective enforcement actions have been undertaken including expeditious investigation in foreign assets cases. Such  actions  include  searches,  surveys, enquiries, assessment  of  income,  levy  of  taxes,  penalties, etc. and  filing of prosecution in criminal courts, wherever applicable.
- (iv) The data received by Income Tax Department is also used in a non-intrusive manner to  NUDGE  (Non-Intrusive  Usage  of  Data  to  Guide  and  Enable)  Taxpayers, primarily  with  objective  to  guide  and  enable  them  for  better  and  enhanced compliance towards tax laws with ease.

| Financial Year   |   No. of cases of fresh prosecution launched in Assam and other North- Eastern States |
|------------------|---------------------------------------------------------------------------------------|
| 2016-17          |                                                                                     0 |
| 2017-18          |                                                                                    76 |
| 2018-19          |                                                                                    38 |
| 2019-20          |                                                                                     5 |
| 2020-21          |                                                                                     0 |
| 2021-22          |                                                                                     0 |
| 2022-23          |                                                                                     1 |
| 2023-24          |                                                                                    20 |
| 2024-25          |                                                                                     3 |

****