TaxTMI 
TaxTMI 
Search and seizure
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....ount 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 Additional Commissioner or] 17[Joint Director], or 18[Joint Commissioner], as th....
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.... 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 officer and such action of the authorised officer shall be deemed to be seizure of such valuable article or thing under clause (iii):] 33[Provided also that nothing ....
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....n 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 documents, money, bullion, jewellery or other valuable article or thing under clause (iii) of sub-section (1).] (4) The authorised officer may, during the course of the search or seizure, examine on oath any person who is fo....
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....[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 authorised officer or any other person empowered by him in this behalf, at such place and time as the authorised officer may appoint in this behalf. 57[(9A) Where the authorised officer has no jurisdiction over the person referred to in clause (a) or clause (b) or clause (c) o....
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....nder 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 may make rules in relation to any search or seizure under this section ; in particular, and without prejudice to the generality of the foregoing power, such rules may provide for the procedure to be followed by the authorised officer- (i) for obtaining ingress into 65[any building, place, vessel, vehicle or aircraft] to be s....
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....levant 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 note or an inventory of any articles or things including money found which, in his opinion, will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922, or this Act. (2) The books of account or other documents seized under sub-section (1) shall not be retained by the Inspecting Assistant Commissioner or the Income-tax Officer for a period exceeding one hundred and eighty days from the date of the seizure u....
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....ng 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 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" 6. 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" 7. Substit....
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....issioner" 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 Income-tax Officer" (As Amended vide Section 88 of the Finance Act, 1988) 22. Inserted vide Section 3 of the Finance (No. 2) Act, 1998 w.e.f. 01-10-1998 23. Substituted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 before it was read as, "building or place" 24. Inserted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 25. Inserted vide Section 56 of the Finance Act, 2002 w.e.f. 01-06-2002 26. Inserted vide Section 59 of the Finance Act, 2003 w.e.f. 01-06-2003 27. Inserted vide Section 35 of the T....
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.... 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 Section 56 of the Finance Act, 2002 w.e.f. 01-06-2002 before it was read as, "(5) Where any money, bullion, jewellery or other valuable article or thing (hereafter in this section and in sections 132A and 132B referred to as the assets) is seized under sub-section (1) or sub-section (1A), as a result of a search initiated or requisition made before the 1st day of July, 1995, the Income-tax Officer, after affording a reasonable opportunity to the person concerned of being heard and making such enquiry as may be prescribed†, shall, within one hundred and twenty days of the seizure, make an order, with the previous approval of the Joint Commissioner,- (i) estimating the undisclosed income (includ....
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....sp;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 Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 49. Omitted vide Section 56 of the Finance Act, 2002 w.e.f. 01-06-2002 before it was read as, "(7) If the Income-tax Officer is satisfied that the seized assets or any part thereof were held by such person, for or on behalf of any other person, the Income-tax Officer may proceed under sub-section (5) against such other person and all the provisions of this section shall apply accordingly." 50. Inserted vide Section 35 of the Taxation Laws (Amendment) Act, 1975 w.e.f. 01-10-1975 51. Substituted vide Section 56 of the Finance Act, 2002 w.e.f. 01-06-2002 before it was read as, "one hundred and eighty days from the date of the seizure" 52. Inserted vide Section 59 of the Finance Act, 2003 w.e.f. 01-06-20....
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....arlier, 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. Substituted vide Section 41 of the Finance Act, 1997 w.e.f. 01-10-1996 before it was read as, "Chief Commissioner or 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, "Commissioner" 60. Inserted vide Section 56 of the Finance Act, 2002 w.e.f. 01-06-2002 61. Omitted vide Section 56 of the Finance Act, 2002 w.e.f. 01-06-2002 before it was read as, "(11) If any person objects for any reason to an order made under sub-section (5), he may, within thirty days of the date of such order, make an application to the Chief Commissioner or Commissioner, stating therein the reasons for such objection and requesting for appropriate relief in the matter." Earlier, Amended vide Section 23 of the Taxation Laws (Amendment) Act, 1984 w.e.f. 01-10-1984....
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....endment) 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 w.e.f. 01-06-1994 before it was read as, "Where the 2[Director General or Director] or the 3[Chief Commissioner or Commissioner] 4[or any such 5[Joint Director] or 6[Joint Commissioner] as may be empowered in this behalf by the Board]" 68. Inserted vide Section 51 of the Finance (No.2) Act, 2009 w.e.f. 01-10-1998 69. Inserted vide Section 51 of the Finance (No.2) Act, 2009 w.e.f. 01-06-1994 70. Inserted vide Section 51 of the Finance (No.2) Act, 2009 w.e.f. 01-06-1994 71. Inserted vide Section 51 of the Finance (No.2) Act, 2009 w.e.f. 01-04-2009 72. Substituted vide Section 51 of the Finance (No.2) Act, 2009 w.e.f. 01-06-1994 before it was read as, "37[or Commissioner] or any such 38[Joint Director] or 39[Joint Commissioner] as may be empowered in this behalf by the Board." 73 Inserted vide Section 51 of the Finance (No.2) Act, 2009 w.e.f. 01-10-1998 74. Inserted vide Section 4 of the Finance (No. 2) Act 2....
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..... 2) Act 2014 w.e.f. 01-06-2013 74ZC. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74ZD. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74ZE. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74ZF. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 74ZG. Inserted vide Section 4 of the Finance (No. 2) Act 2014 w.e.f. 01-06-2013 75. Inserted vide Section 50 of the Finance Act 2017 w.e.f. 01-04-1962 76. Inserted vide Section 50 of the Finance Act 2017 w.e.f. 01-10-1975 77. Inserted vide Section 50 of the Finance Act 2017 w.e.f. 01-04-2017 78. Substituted vide Section 50 of the Finance Act 2017 w.e.f. 01-04-2017 before it was read as, "66[Explanation 1.-For the purposes of sub-section (9A), "execution of an authorisation for search" shall have the same meaning as assigned to it in Explanation 2 to section 158BE.]" 79. Substituted vide Section 35 of the Finance Act, 2022 w.e.f. 01-04-2022 before it was read as, "order of assessment under" 80. Substituted vide Section 66 of the Financ....