Search authorisation under income tax law permits entry, electronic access, and search of suspected premises and persons. Warrant of authorisation under section 247(3) of the Income-tax Act, 2025 authorises specified income-tax officers to enter and search a building, place, vessel, vehicle, or aircraft not covered in the original authorisation where books, electronic records, computer-system information, or assets are suspected to be kept. It permits requiring technical assistance and access codes, breaking open locks or overriding access codes when necessary, searching persons suspected of concealing relevant material, and placing identification marks on books and documents found during the search.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Search authorisation under income tax law permits entry, electronic access, and search of suspected premises and persons.
Warrant of authorisation under section 247(3) of the Income-tax Act, 2025 authorises specified income-tax officers to enter and search a building, place, vessel, vehicle, or aircraft not covered in the original authorisation where books, electronic records, computer-system information, or assets are suspected to be kept. It permits requiring technical assistance and access codes, breaking open locks or overriding access codes when necessary, searching persons suspected of concealing relevant material, and placing identification marks on books and documents found during the search.
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