As Ajay Devgn returns to cinemas with Raid 2, audiences are once again drawn to the image of the fearless civil servant taking on corruption. But how close is the depiction to what truly happens during an income tax raid?
Former Indian Revenue Service (IRS) officer Ravi Kapoor offers a rare insight into the realities behind such high-stakes operations.
In recent years, Indian films have increasingly placed bureaucrats at the heart of their narratives—from IAS to IPS and IFS officers. With Raid 2, Devgn reprises his role as a no-nonsense IRS official, highlighting a branch of service that often works quietly in the shadows.
But before heading to the theatres, it’s worth understanding the real process behind a government ‘raid’—a term popularly used but formally known as a ‘search’ under income tax law.
What Triggers a Search
As Ravi Kapoor explains, a search is no ordinary check. It is launched only in cases involving serious tax evasion—situations where wrongdoing is not just suspected but planned and systematic.
The process begins with credible intelligence, often from whistleblowers, business rivals, or internal audits. If this information leads to a successful recovery, informants may receive a small percentage of the amount recovered.
However, even reliable tips don’t automatically trigger a raid. Official authorisation must be obtained from a senior officer, typically an Additional Commissioner or above.
A warrant is issued that clearly outlines the premises to be searched and lists the officers permitted to conduct the operation.
Planning and Surveillance
Once the green light is given, officers conduct discreet surveillance. They observe patterns—delivery timings, visitor entries, or unusual movement of goods—to determine the right time to act. “Homework is crucial,” Kapoor notes. “A good search hinges on good planning.”
The Search Operation
On the day of the search, officers must identify themselves and present the warrant before proceeding. This step is essential to prevent impersonation, a problem that has occurred in the past. Surprise is key, as it helps prevent the destruction of evidence.
However, secrecy can be difficult to maintain—especially when powerful individuals are involved. “Leaks are common,” Kapoor admits. “As soon as someone influential is involved, word starts getting out.”
Search teams often map entry and exit points in advance. Their goal is to ensure that all key individuals—business owners, accountants, or family members—are present during the operation.
Once inside, the team begins collecting evidence. This includes accounting records, transaction logs, handwritten notes, and even informal ledgers—often referred to as kharchi-parchi. Officers also inspect inventory to verify if production levels match declared sales.
Searches can go on for several hours, sometimes extending into the next day. Before leaving, the officers must prepare a legal document called a Panchnama. This outlines the entire operation and is signed by at least five independent witnesses.
“Skipping the Panchnama is a serious error,” Kapoor warns. “Even if we find nothing, documentation is critical. Many cases collapse in court because of mistakes at this stage.”
After the Search
Once the search concludes, the collected data is examined to assess the extent of evasion. If it’s established that income was wilfully hidden, investigators can go back up to five years in the person’s financial history—beyond the standard scrutiny period.
The next step involves issuing a show-cause notice to the individual or entity in question. They are typically given 30 days to respond. If the response is unsatisfactory, formal legal proceedings begin.
A Far Cry from Fiction
While films like Raid 2 offer a dramatic and stylised version of these events, real-life searches are methodical, regulated, and heavily reliant on procedure. Officers must adhere to strict rules, ensure legal safeguards are maintained, and collect credible, court-admissible evidence.
As Kapoor concludes, “The thrill might be similar, but the theatre is quite different.”
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