GST officials conducted midnight inspections at adani Wilmar's offices and godowns in himachal pradesh a few days ago. First, there were reports that this survey was a raid, but the next day adani Group released a statement saying that it was a raid or a routine survey and put an end to the doubts. While the survey conducted by the GST department officials of the adani Group created a stir across the country, in the next few days, the survey was conducted by the Income Tax Department on BBC news agency. It has raised many questions among people all over. On february 14, 2023, the Income Tax Department conducted inspections at BBC india premises in delhi and Mumbai. bjp spokesperson and economist Sanju Verma said that the study was conducted under suspicions of BBC's non-compliance with transfer pricing rules, international tax obligations, and its widespread profit diversion. It is noteworthy that no official announcement has been made so far.
Under the Income Tax Act, this action by the Income Tax Department is not a raid, but only a survey. Such a survey is routinely conducted by the Income Tax Department and should not be confused with a search or raid. Under Section 132, 133A of the Income Tax Act 1961 the Income Tax Department is empowered to take action to freeze the activities of the church and the company if it seizes documents regarding tax violations and tax evasion while inspecting a company. But this requires the approval of higher authorities.
Similarly, when a company is running i.e. during working hours, the Income Tax Department officials have to go for the survey, so the Income Tax Department went to the BBC office on february 14th at 11 am. Similarly, it can be done with the help of the company to carry out the survey. But raid means the income tax department has the power to go after sunrise, similarly, raid means collecting information about tax evasion or accumulation of black money from various sources like banks, Financial Investigation Unit (FIU), and CBI. 
Based on continuously received information. Similarly, if a company has to be raided, the Income Tax Department can conduct the investigation without anyone's help.In 2002, communal riots broke out in gujarat after the Godhra train burning incident. Many Muslims were killed. This event is one of the saddest pages in indian history. 
In this worst incident, many political leaders including narendra modi were charged. It is noteworthy that the supreme court acquitted prime minister narendra modi after investigating this. It was in this context that the BBC news agency produced a documentary on the 2002 gujarat riots and published it in 2 parts. This is controversial in india as it has been banned. It is in this situation that the income tax audit has been conducted in the offices of the BBC in delhi and Mumbai. Although the investigation is initiated in the name of suspicion, it can turn into an investigation if documents are seized about tax violations and tax evasion.
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