[24] EFFECTIVENESS OF INCOME TAX SEARCH, SURVEY AND ASSESSMENT PROCEDURES IN CONTROLLING TAX EVASION IN INDIA : How to Cite : Mruthunjaya A (2026). Effectiveness Of Income Tax Search, Survey and Assessment Procedures in Controlling Tax Evasion in India. International Journal of Multidisciplinary Research & Reviews, 5(8),253-272.  https://doi.org/10.56815/ijmrr.v5i8.2026.253-272

Mruthunjaya A

Authors

Mruthunjaya A Faculty Member, H. C., Boraiah Memorial SC/ST First Grade College, Challakere Road, Jagalur Taluk, Davangere District, Karnataka, India.

Abstract

Tax evasion remains a persistent challenge to revenue mobilisation and equitable taxation in India, and the Income Tax Department relies on three principal enforcement instruments to detect and deter it: search operations under Section 132, survey operations under Section 133A, and assessment procedures under Sections 143, 144, and 153A of the Income Tax Act, 1961. This study empirically examines the effectiveness of these search, survey, and assessment procedures in controlling tax evasion, drawing on the perceptions of 248 respondents comprising Chartered Accountants and tax practitioners, Income Tax Department officials, and corporate tax and finance managers in Karnataka, selected through purposive-cumconvenience sampling. The study measures perceived effectiveness separately for each procedure type and evaluates their relationship with an overall Tax Evasion Control Effectiveness score, alongside the influence of technology and data-analytics use, evidence quality, taxpayer cooperation, manpower adequacy, judicial delays, and administrative interference. Descriptive statistics, correlation analysis, multiple regression, one-way ANOVA, and chi-square tests are employed to test the study's hypotheses. The findings indicate a significant positive relationship between procedural effectiveness and overall tax evasion control effectiveness (r = 0.58, p < 0.05), with search operations rated as the most effective procedure and survey operations rated as the least effective. Use of technology and data analytics and quality of evidence gathered emerge as the strongest positive predictors of effectiveness, while litigation and judicial delays are the most significant constraint. The study concludes with policy recommendations for strengthening India's income tax enforcement architecture.