Bollywood actor Ajau Devgn returned to the big screens as the courageous Indian Revenue Service (IRS) officer Amay Patnaik in the recently released film Raid 2, after seven years. The film opened up with good numbers on its first day at the box-office, with critics and the audiences lauding Devgn and Riteish Deshmukh’s performances. Have you ever wondered how a real raid takes place? What happens before, during and after a raid? Recently during a chat with Indian Express, ex-IRS officer Ravi Kapoor opened up about the same and how different the real-life workings are than the ones shown on the big screens.

Shedding light on the term “raid,” the former IRS officer reveals that it is a search, which specifically comes under income tax laws. While those are not routine checks for filing errors or underpaid dues, it involves serious tax evasion, which are planned and executed with criminal intent. The search reportedly begins after a credible intelligence is received. The media publication quoted them saying, “Someone tips us off—perhaps a whistleblower or a rival—about unaccounted wealth, illegal business operations, or systematic evasion.”

If the information leads to a significant recovery, the informant might be rewarded with a small percentage of the amount which was seized. Kapoor went on to add that despite receiving reliable intelligence, the operation cannot proceed without an authorization from a senior officer, like an Additional Commissioner or someone on the rank above. A search warrant is then issued, after which the officers are authorized to conduct the operation. Before conducting the thorough operation, the officers conduct a discreet surveillance, where they observe activity at the site, like truck movements, visitor footfall, timing patterns. So that they can choose the ideal moment to act. According to Kapoor, “Homework is crucial.”

SEE ALSO: Raid 2 Box Office Day 1: Ajay Devgn’s Film Exceeds Expectations, Opens With Strong Numbers

The former IRS officer reveals that the first step is to present an official identification as well as the search warrant. “There have been cases where people posed as tax officials to commit fraud,” he adds. He maintained that during the raids, surprise is crucial so as to ensure that no evidence is destroyed. However, it might be difficult to keep the search under wraps as targets are often “powerful individuals,” and that “leaks are common.” A well-planned raid should also include mapping out entry and exit points, timing the search and ensuring that key people like the factory workers in a commercial set up and family members at the residence are present.

Financial records, diaries, loose papers, or unofficial transaction notes, often referred to as kharchi-parchi are collected as evidence by the officers. Inventory checks are also done to verify how much stock has been produced versus how much has been sold. It is to be noted that the raids can last several hours or even an entire day.

Before leaving the site, the officers have to prepare a legal document called a Panchnama, which outlines the details of the search and must be signed by five independent witnesses. Calling not filing a panchnama a “serious mistake,” he adds, “Even if you find nothing, the documentation is non-negotiable. Most government cases fall apart in court due to mistakes made during this stage. At the end of the day, this is about data gathering. A search happens only when there is no other way to obtain the information.”

Shedding light on what happens after the operation ends, the seized data is analyzed to determine the extent of tax invasion. If the authorities prove wilful suppression of income, they are further permitted to investigate up to five years of financial records, beyond the usual limit. The next-step pertains to issuing a show-cause notice, asking the suspect to respond within 30 days. After which formal legal proceedings begin.

SEE ALSO: Raid 2 X Review: Fans Hail The Ajay Devgan Crime Thriller Sequel As Crisp And Captivating But…

While films often paintS officers as fearless heroes, the reality is much more messier as the officers who conduct the raid in real life often tend to get nervous or worried about the possibility of violence, legal backlash, or professional consequences. There is also a pressure to provide results, “Will I find anything? Can I prove my intelligence was solid? Can I silence the complaints made to my seniors? It is a high-stress environment.”

Directed by Kumar Gupta, Raid 2’s script is written by Ritesh Shah, Karan Vyas, and Jaideep Yadav. Set to release on May 1, 2025, the film stars Ajay Devgn, Riteish Deshmukh, Vaani Kapoor, Rajat Kapoor, Supriya Pathak, Amit Sial, and Yashpal Sharma. Actor Saurabh Shukla will be seen reprising his role as Tauji.

For those who don’t know, the first instalment of Raid, which was released in 2018, was inspired from a real-life income tax raid conducted in the 1980s. In the upcoming film, Devgn’s character will be seen taking on an income tax raid worth Rs 4,200 crores.