TaxTMI 
TaxTMI 
Search and seizure
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.... cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act, or (c) any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property ^7[which has not been, or would not be, disclosed] for the purposes of the Indian Income-tax Act, 1922 (11 of 1922), or this Act (hereinafter in this section referred to as the undisclosed income or property), ^8[then,- (A) the ^9[^74ZC[Principal Director General or] Director General or ^74L[Principal Director or] Director] or the ^10[^74R[Principal Chief Commissioner or] Chief Commissioner or ^74A[Principal Commissioner or] Commissioner], as the case may be, may authorise any ^69[Additional Director or Additional Commissioner or] ^11[Joint Director], ^12[Joint Commissioner], ^13[Assistant Director ^14[or Deputy Director]], ^15[Assistant Commissioner ^16[or Deputy Commissioner] or Income-tax Officer], or (B) such ^70[Additional Director or Ad....
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.... or ^74B[Principal Commissioner or] Commissioner], but such ^29[^74T[Principal Chief Commissioner or] Chief Commissioner or ^74C[Principal Commissioner or] Commissioner] has no jurisdiction over the person referred to in clause (a) or clause (b) or clause (c), then, notwithstanding anything contained in section ^30[120], it shall be competent for him to exercise the powers under this sub-section in all cases where he has reason to believe that any delay in getting the authorisation from the ^31[^74U[Principal Chief Commissioner or] Chief Commissioner or ^74D[Principal Commissioner or] Commissioner] having jurisdiction over such person may be prejudicial to the interests of the revenue:] ^32[Provided further that where it is not possible or practicable to take physical possession of any valuable article or thing and remove it to a safe place due to its volume, weight or other physical characteristics or due to its being of a dangerous nature, the authorised officer may serve an order on the owner or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it, except with the previous permission of such authorised offi....
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....n or entity as may be approved by the Principal Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director General, in accordance with the procedure, as may be prescribed, in this regard, to assist him for all or any of the purposes specified in sub-section (1) or sub-section (1A) and it shall be the duty of every such officer or person or entity to comply with such requisition.] (3) The authorised officer may, where it is not practicable to seize any such books of account, other documents, money, bullion, jewellery or other valuable article or thing, ^43[for reasons other than those mentioned in the second proviso to sub-section (1),] serve an order on the owner or the person who is in immediate possession or control thereof that he shall not remove, part with or otherwise deal with it except with the previous permission of such officer and such officer may take such steps as may be necessary for ensuring compliance with this sub-section. ^44[Explanation.-For the removal of doubts, it is hereby declared that serving of an order as aforesaid under this sub-section shall not be deemed to be seizure of such books of account, other document....
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....unless the reasons for retaining the same are recorded by him in writing and the approval of the ^53[^74Y[Principal Chief Commissioner or] Chief Commissioner, ^74H[Principal Commissioner or] Commissioner, ^74ZE[Principal Director General or] Director General or ^74N[Principal Director or] Director] for such retention is obtained : Provided that the ^54[^74Z[Principal Chief Commissioner or] Chief Commissioner, ^74I[Principal Commissioner or] Commissioner, ^74ZF[Principal Director General or] Director General or ^74O[Principal Director or] Director] shall not authorise the retention of the books of account and other documents for a period exceeding thirty days after all the proceedings under the Indian Income-tax Act, 1922 (11 of 1922), or this Act in respect of the years for which the books of account or other documents are relevant are completed. ^55[(8A) An order under sub-section (3) shall not be in force for a period exceeding sixty days from the date of the order.] (9) The person from whose custody any books of account or other documents are seized under sub-section (1) ^56[or sub-section (1A)] may make copies thereof, or take extracts therefrom, in the presence of the....
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....in the manner as may be prescribed, and submit a report of the estimate to the authorised officer or the Assessing Officer, as the case may be, within a period of sixty days from the date of receipt of such reference.]] (10) If a person legally entitled to the books of account or other documents seized under sub-section (1) ^58[or sub-section (1A)] objects for any reason to the approval given by the ^59[^74ZA[Principal Chief Commissioner or] Chief Commissioner, ^74J[Principal Commissioner or] Commissioner, ^74ZG[Principal Director General or] Director General or ^74P[Principal Director or] Director] under sub-section (8), he may make an application to the Board stating therein the reasons for such objection and requesting for the return of the books of account or other documents ^60[and the Board may, after giving the applicant an opportunity of being heard, pass such orders as it thinks fit]. (11) ^61[****] (11A) ^62[****] (12) ^63[****] ^64[(13) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches and seizure shall apply, so far as may be, to searches and seizure under sub-section (1) or sub-section (1A).] (14) The Board....
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.... will not, or would not, produce or cause to be produced any books of account or other documents which will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922) or under this Act or (c) any person is in possession of any articles or things including money wholly disproportionate to his known sources of income, particulars of which will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922) or this Act, he may authorise any Inspecting Assistant Commissioner or any Income-tax Officer to enter and search any building or place where he has reason to suspect that such books of account, other documents, articles or things including money are kept and if as a result of the search such books of account, other documents, articles or things including money are found, the Inspecting Assistant Commissioner or the Income-tax Officer, as the case may be, may- (i) seize any such books of account or other documents; (ii) place marks of identification on any such books of account or other documents or make or cause to be made extracts or copies therefrom; (iii) make a n....
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....132 of the principal Act before the commencement of this Act shall be deemed to have been made in accordance with the provisions of that sub-section as amended by this Act as if those provisions were in force on the day the search was made and shall not be called in question before any court of law or any other authority merely on the ground- (i) that the Inspecting Assistant Commissioner or the Income-tax Officer made such search with the assistance of any other person; or (ii) that no proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or the principal Act was pending against the person concerned when the search was authorised under the said sub-section." 2. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Director of Inspection" 3. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 4. Inserted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 5. Substituted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 bef....
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....tax Officer" (As Amended vide Section 88 of the Finance Act, 1988) 16. Inserted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 17. Substituted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy Director" Earlier, Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Deputy Director of Inspection" 18. Substituted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy Commissioner" Earlier, Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Inspecting Assistant Commissioner" 19. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Assistant Director of Inspection" 20. Inserted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 21. Substituted vide Section 37 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "or....
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....ection" 39. Substituted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 before it was read as, "Deputy Commissioner" Earlier, Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Inspecting Assistant Commissioner" 40. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 41. Substituted vide Section 37 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "121" (As Amended vide Section 88 of the Finance Act, 1988) 42. Inserted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 43. Inserted vide Section 34 of the Finance Act, 1988 w.e.f. 01-04-1989 44. Inserted vide Section 37 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 45. Inserted vide Section 37 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 46. Inserted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 47. Omitted vide Se....
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....payable or imposable accordingly : Provided further that where a person has paid or made satisfactory arrangements for payment of all the amounts referred to in clauses (ii), (iia) and (iii) or any part thereof, the Income-tax Officer may, with the previous approval of the Chief Commissioner or Commissioner, release the assets or such part thereof as he may deem fit in the circumstances of the case." Earlier, Amended vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 And was Amended vide Section 23 of the Taxation Laws (Amendment) Act, 1984 w.e.f. 01-10-1984 And was Amended vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 And was Amended vide Section 26 of the Finance Act, 1995 w.e.f. 01-07-1995 And was Amended vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 48. Omitted vide Section 56 of the Finance Act, 2002 w.e.f. 01-06-2002 before it was read as, "(6) The assets retained under sub-section (5) may be dealt with in accordance with the provisions of section 132B." Earlier, Amended vide Section 35 of the Taxation....
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.... w.e.f. 01-04-1989 And was Amended vide Section 43 of the Finance (No. 2) Act, 1991 w.e.f. 01-10-1991 56. Inserted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 57. Substituted vide Section 56 of the Finance Act, 2002 w.e.f. 01-06-2002 before it was read as, "(9A) Where the authorised officer has no jurisdiction over the person referred to in clause (a) or clause (b) or clause (c) of sub-section (1), the books of account or other documents or assets seized under that sub-section shall be handed over by the authorised officer to the Income-tax Officer* having jurisdiction over such person within a period of fifteen days of such seizure and thereupon the powers exercisable by the authorised officer under sub-section (8) or sub-section (9) shall be exercisable by such Assessing Officer." Earlier, Inserted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 And was Amended vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 58. Inserted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 59. Sub....
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....on 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 64. Substituted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 before it was read as, "(13) The provisions of the Code of Criminal Procedure, 1898 (5 of 1898), relating to searches and seizure shall apply, so far as may be, to searches and seizure under sub-section (1)." 65. Substituted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 before it was read as, "such building or place" 66. Substituted vide Section 56 of the Finance Act, 2002 w.e.f. 01-06-2002 before it was read as, "Explanation 1.-Incomputing the period referred to in sub-section (5) for the purposes of that sub-section, any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded." Earlier, Amended vide Section 23 of the Taxation Laws (Amendment) Act, 1984 w.e.f. 01-10-1984 And was Amended vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1989 67. Substituted vide Section 51 of the Finance (No.2) Act, 2009 ....
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....013 74P. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74Q. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74R. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74S. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74T. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74U. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74V. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74W. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74X. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74Y. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74Z. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74ZA. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74ZB. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74ZC. Inserted vid....