[1/5] Police officers stand outside a building having BBC offices, where income tax officials are conducting a search, in New Delhi, India, February 14, 2023.
The government last month dismissed the documentary, "India: The Modi Question", as propaganda and blocked its streaming and sharing on social media.
The BBC has stood by its reporting for the documentary and said it was cooperating with Indian tax officials.
The tax survey relates to transfer pricing rules and alleged diversion of profits.
India's Income Tax Department has so far declined to comment on the reason for the search.