Income Tax Search or raid is conducted for following reasons.

a) If you are unable to give a proper answer to the notice issued under section 131(1) or 142(1).

b) If Income tax officer knows/believe that you have unaccounted/black money, property or jewellery.

c) In case someone gives proof about your unaccounted to income to Income Tax.
In the case of an income tax search first step is to check and verify ID of officers carefully. You can confirm the authenticity of the officer by dialling control room number specified in the search warrant.

You can call two neutral persons to witness the entire process. You have right to call your CA but he cannot interfere in the search process. He can help in records verification.

Under Income Tax raid officers can search your office or house.
If you or any family member is facing any medical issue during the process you have a right to call a doctor.

You can follow a normal routine during the search process. You can sleep at a night time and you are authorized to send your children to school.
The search operation may continue for a longer duration as main intention of the raid is to find out unaccounted income.

You need to give an explanation about amount written on every single papers or document. So, it is advisable to scrap lose papers once work is over.
If any cash amount is found in your office or house you need to produce evidence like cash payment receipt or cash withdrawal documents.

You have to give an answer for the unaccounted gold found at your place. As per rule married woman can keep 500 gm gold and man can keep 100 gm gold. In the case of unmarried woman 250 gm gold is allowed.

If you have extra gold jewelry you have to keep invoice along with proof of payment from your accounted income.

Income tax officer may check your computer, USB pen drive or laptop. If you are keeping accounts of books on your computer make sure to reconcile every entry. If possible delete unwanted files from your computer.

Apart from computer make sure to check your mobile phone regularly. Delete unwanted SMS, money transaction related Whatsapp Chat or e-mail correspondence.
Whenever you are purchasing any valuable assets like car, jewelry, TV etc. make sure to keep payment invoice aside. Remember in Income tax raid you have to give an answer about every valuable asset.

You are not supposed to give clarification about any asset purchased before 6 years. However, you need to prove that mention asset was purchased before 6 years.

Make sure not to keep any foreign currency at your home or at an office.
In income tax raid officer can seize unaccounted cash, jewelry, locker, promissory notes, cheque, draft, property documents etc.

In addition to above, they can also confiscate computer hard disk, pen drive, CD, DVD, Mobile phone etc.

Income tax officer cannot seize your house or property declared in income tax return or under the book of accounts.