Section 247 of Income Tax Act - Search and seizure

Section 1 of Income Tax Act - Shor... Section 2 of Income Tax Act - Defi... Section 3 of Income Tax Act - Def... Section 4 of Income Tax Act - Char... Section 5 of Income Tax Act - Scop... Section 6 of Income Tax Act - Resi... Section 7 of Income Tax Act - Inco... Section 8 of Income Tax Act - Inco... Section 9 of Income Tax Act - Inco... Section 10 of Income Tax Act - App... Section 11 of Income tax Act - Inc... Section 12 of Income Tax Act - Inc... Section 13 of Income Tax Act - Hea... Section 14 of Income Tax Act - Inc... Section 15 of Income Tax Act - Sal... Section 16 of Income Tax Act - Inc... Section 17 of Income Tax Act - Per... Section 18 of Income Tax Act - Pro... Section 19 of Income Tax Act - Ded... Section 20 of Income Tax Act - Inc... Section 21 of Income Tax Act - Det... Section 22 of Income Tax Act - Ded... Section 23 of Income Tax Act - Arr... Section 24 of Income Tax Act - Pro... Section 25 of Income Tax Act - Int... Section 26 of Income Tax Act - Inc... Section 27 of Income Tax Act - Man... Section 28 of Income Tax Act - Ren... Section 29 of Income Tax Act - Ded... Section 30 of Income Tax Act - Ded... Section 31 of Income Tax Act - Ded... Section 32 of Income Tax Act - Oth... Section 33 of Income Tax Act - Ded... Section 34 of Income Tax Act - Gen... Section 35 of Income Tax Act - Amo... Section 36 of Income Tax Act - Exp... Section 37 of Income Tax Act - Cer... Section 38 of Income Tax Act - Cer... Section 39 of Income Tax Act - Com... Section 40 of Income Tax Act - Spe... Section 41 of Income Tax Act - Wri... Section 42 of Income Tax Act - Cap... Section 43 of Income Tax Act - Tax... Section 44 of Income Tax Act - Amo... Section 45 of Income Tax Act - Exp... Section 46 of Income Tax Act - Cap... Section 47 of Income Tax Act - Exp... Section 48 of Income Tax Act - Tea... Section 49 of Income Tax Act - Sit... Section 50 of Income Tax Act - Spe... Section 51 of Income Tax Act - Amo... Section 52 of Income Tax Act - Amo... Section 53 of Income Tax Act - Ful... Section 54 of Income Tax Act - Bus... Section 55 of Income Tax Act - Ins... Section 56 of Income Tax Act - Spe... Section 57 of Income Tax Act - Rev... Section 58 of Income Tax Act - . S... Section 59 of Income Tax Act - Com... Section 60 of Income Tax Act - Ded... Section 61 of Income Tax Act - Spe... Section 62 of Income Tax Act - Mai... Section 63 of Income Tax Act - Tax... Section 64 of Income Tax Act - Spe... Section 65 of Income Tax Act - Int... Section 66 of Income Tax Act - Int... Section 67 of Income Tax Act - Cap... Section 69 of Income Tax Act - Cap... Section 70 of Income Tax Act - Tra... Section 71 of Income Tax Act - Wit... Section 72 of Income Tax Act - Mod... Section 73 of Income Tax Act - Cos... Section 74 of Income Tax Act - Spe... Section 75 of Income Tax Act - Spe... Section 76 of Income Tax Act - Spe... Section 77 of Income Tax Act - Spe... Section 78 of Income Tax Act - Spe... Section 79 of Income Tax Act - Spe... Section 80 of Income Tax Act - Fai... Section 68 of Income Tax Act - Cap... Section 81 of Income Tax Act - Adv... Section 82 of Income Tax Act - Pro... Section 83 of Income Tax Act - Cap... Section 84 of Income Tax Act - Cap... Section 85 of Income Tax Act - Cap... Section 86 of Income Tax Act - Cap... Section 87 of Income Tax Act - Exe... Section 88 of Income Tax Act - Exe... Section 89 of Income Tax Act - Ext... Section 90 of Income Tax Act - Mea... Section 91 of Income Tax Act - Ref... Section 92 of Income Tax Act - Inc... Section 93 of Income Tax Act - Ded... Section 94 of Income Tax Act - Amo... Section 95 of Income Tax Act - Pro... Section 96 of Income Tax Act - Tra... Section 97 of Income Tax Act - Cha... Section 98 of Income Tax Act - “... Section 99 of Income Tax Act - Inc... Section 100 of Income Tax Act - Li... Section 101 of Income Tax Act - To... Section 102 of Income Tax Act - Un... Section 103 of Income Tax Act - Un... Section 104 of Income Tax Act - Un... Section 105 of Income Tax Act - Un... Section 106 of Income Tax Act - Am... Section 107 of Income Tax Act - Ch... Section 108 of Income Tax Act - Se... Section 109 of Income Tax Act - Se... Section 110 of Income Tax Act - Ca... Section 111 of Income Tax Act - Ca... Section 112 of Income Tax Act - Ca... Section 113 of Income Tax Act - Se... Section 114 of Income Tax Act - Se... Section 115 of Income Tax Act - Se... Section 116 of Income Tax Act - Tr... Section 117 of Income Tax Act - Tr... Section 118 of Income Tax Act - Ca... Section 119 of Income Tax Act - Ca... Section 120 of Income Tax Act - No... Section 121 of Income Tax Act - Su... Section 122 of Income Tax Act - De... Section 123 of Income tax Act - De... Section 124 of Income Tax Act - De... Section 125 of Income Tax Act - De... Section 126 of Income Tax Act - De... Section 127 of Income Tax Act - De... Section 128 of Income Tax Act - De... Section 129 of Income Tax Act - De... Section 130 of Income Tax Act - De... Section 131 of Income Tax Act - De... Section 132 of Income Tax Act - De... Section 133 of Income Tax Act - De... Section 134 of Income Tax Act - De... Section 135 of Income Tax Act - De... Section 136 of Income Tax Act - De... Section 137 of Income Tax Act - De... Section 138 of Income Tax Act - De... Section 139 of Income Tax Act - De... Section 140 of Income Tax Act - Sp... Section 141 of Income Tax Act - De... Section 142 of Income Tax Act - De... Section 143 of Income Tax Act - Sp... Section 144 of Income Tax Act - Sp... "Section 145 of Income Tax Act - D... "Section 145 of Income Tax Act - D... Section 146 of Income Tax Act - De... Section 147 of Income Tax Act - De... Section 148 of Income Tax Act - De... Section 149 of Income Tax Act - De... Section 150 of Income Tax Act - In... Section 151 of Income Tax Act - De... Section 152 of Income Tax Act - De... Section 153 of Income Tax Act - De... Section 154 of Income Tax Act - De... Section 155 of Income Tax Act - Re... Section 156 of Income Tax Act - Re... Section 157 of Income Tax Act - Re... Section 158 of Income Tax Act - Re... Section 159 of Income Tax Act - Ag... Section 160 of Income Tax Act - Co... Section 161 of Income Tax Act - Co... Section 162 of Income Tax Act - Me... Section 163 of Income Tax Act - Me... Section 164 of Income Tax Act - Me... Section 165 of Income Tax Act - De... Section 166 of Income Tax Act - Re... Section 167 of Income Tax Act - Po... Section 168 of Income Tax Act - Ad... Section 169 of Income Tax Act - Ef... Section 170 of Income Tax Act - Se... Section 171 of Income Tax Act - Ma... Section 172 of Income Tax Act - Re... Section 173 of Income Tax Act - De... Section 174 of Income Tax Act - Av... Section 175 of Income Tax Act - Av... Section 176 of Income Tax Act - Sp... Section 177 of Income Tax Act - Li... Section 178 of Income Tax Act - Ap... Section 179 of Income Tax Act - Im... Section 180 of Income Tax Act - Ar... Section 181 of Income Tax Act - Co... Section 182 of Income Tax Act - Tr... Section 183 of Income Tax Act - Ap... Section 184 of Income Tax Act - In... Section 185 of Income Tax Act - Mo... Section 186 of Income Tax Act - Mo... Section 187 of Income Tax Act - Ac... Section 188 of Income Tax Act - Mo... Section 189 of Income Tax Act - In... Section 190 of Income Tax Act - De... Section 191 of Income Tax Act - Ta... Section 192 of Income Tax Act - Ta... Section 193 of Income Tax Act - Ta... Section 194 of Income Tax Act - Ta... Section 195 of Income Tax Act - Ta... Section 196 of Income Tax Act - Ta... Section 197 of Income Tax Act - Ta... Section 198 of Income Tax Act - Ta... Section 199 of Income Tax Act - Ta... Section 200 of Income Tax Act - Ta... Section 201 of Income Tax Act - Ta... Section 202 of Income Tax Act - Ne... Section 203 of Income Tax Act - Ta... Section 204 of Income Tax Act - Ta... Section 205 of Income Tax Act - Co... Section 206 of Income Tax Act - Sp... Section 207 of Income Tax Act - Ta... Section 208 of Income Tax Act - Ta... Section 209 of Income Tax Act - Ta... Section 210 of Income Tax Act - Ta... Section 211 of Income Tax Act - Ta... Section 212 of Income Tax Act - In... Section 213 of Income Tax Act - Sp... Section 214 of Income Tax Act - Ta... Section 215 of Income Tax Act - Ca... Section 216 of Income Tax Act - Re... Section 217 of Income Tax Act - Be... Section 218 of Income Tax Act - Ch... Section 219 of Income Tax Act - Co... Section 220 of Income Tax Act - Fo... Section 221 of Income Tax Act - Ta... Section 222 of Income Tax Act - Ta... Section 223 of Income Tax Act - Ta... Section 224 of Income Tax Act - Ta... Section 225 of Income Tax Act - In... Section 226 of Income Tax Act - To... Section 227 of Income Tax Act - Co... Section 228 of Income Tax Act - Re... Section 229 of Income Tax Act - De... Section 230 of Income Tax Act - Ex... Section 231 of Income Tax Act - Me... Section 232 of Income Tax Act - Ce... Section 233 of Income Tax Act - Am... Section 234 of Income Tax Act - Av... Section 235 of Income Tax Act - In... Section 236 of Income Tax Act - In... Section 237 of Income Tax Act - Ap... Section 238 of Income Tax Act - Co... Section 239 of Income Tax Act - In... Section 240 of Income Tax Act - Ta... Section 241 of Income Tax Act - Ju... Section 242 of Income Tax Act - Ju... Section 243 of Income Tax Act - Po... Section 244 of Income Tax Act - Ch... Section 245 of Income Tax Act - Fa... Section 246 of Income Tax Act - Po...

Section 247 of Income Tax Act - Se...

Section 248 of Income Tax Act - Po... Section 249 of Income Tax Act - Re... Section 250 of Income Tax Act - Ap... Section 251 of Income Tax Act - Co... Section 252 of Income Tax Act - Po... Section 253 of Income Tax Act - Po... Section 254 of Income Tax Act - Po... Section 255 of Income Tax Act - Po... Section 256 of Income Tax Act - Po... Section 257 of Income Tax Act - Pr... Section 258 of Income Tax Act - Di... Section 259 of Income Tax Act - Po... Section 260 of Income Tax Act - Fa... Section 261 of Income Tax Act - In... Section 262 of Income Tax Act - Pe... Section 263 of Income Tax Act - Re... Section 264 of Income Tax Act - Sc... Section 265 of Income Tax Act - Re... Section 266 of Income Tax Act - Se... Section 267 of Income Tax Act - Ta... Section 268 of Income Tax Act - In... Section 269 of Income Tax Act - Es... Section 270 of Income Tax Act - As... Section 271 of Income Tax Act - Be... Section 272 of Income Tax Act - Po... Section 273 of Income Tax Act - Fa... Section 274 of Income Tax Act - Re... Section 275 of Income Tax Act - Re... Section 276 of Income Tax Act - Me... Section 277 of Income Tax Act - Me... Section 278 of Income Tax Act - Ta... Section 279 of Income Tax Act - In... Section 280 of Income Tax Act - Is... Section 281 of Income Tax Act - Pr... Section 282 of Income Tax Act - Ti... Section 283 of Income Tax Act - Pr... Section 284 of Income Tax Act - Sa... Section 285 of Income Tax Act - O... Section 286 of Income Tax Act - Ti... Section 287 of Income Tax Act - Re... Section 288 of Income Tax Act - Ot... Section 289 of Income Tax Act - No... Section 290 of Income Tax Act - Mo... Section 291 of Income Tax Act - I... Section 292 of Income Tax Act - As... Section 293 of Income Tax Act - Co... Section 294 of Income Tax Act - Pr... Section 295 of Income Tax Act - Un... Section 296 of Income Tax Act - Ti... Section 297 of Income Tax Act - Ce... Section 298 of Income Tax Act - Le... Section 299 of Income Tax Act - Au... Section 300 of Income Tax Act - Ap... Section 301 of Income Tax Act - In... Section 302 of Income Tax Act - Le... Section 303 of Income Tax Act - Re... Section 304 of Income Tax Act - Li... Section 305 of Income Tax Act - Ri... Section 306 of Income Tax Act - Wh... Section 307 of Income Tax Act - Ch... Section 308 of Income Tax Act - Ch... Section 309 of Income Tax Act - Me... Section 310 of Income Tax Act - Sh... Section 311 of Income Tax Act - Ch... Section 312 of Income Tax Act - Ex... Section 313 of Income Tax Act - Su... Section 314 of Income Tax Act - Ef... Section 315 of Income Tax Act - As... Section 316 of Income Tax Act - Sh... Section 317 of Income Tax Act - As... Section 318 of Income Tax Act - As... Section 319 of Income Tax Act - As... Section 320 of Income Tax Act - Di... Section 321 of Income Tax Act - As... Section 322 of Income Tax Act - Co... Section 323 of Income Tax Act - Li... Section 324 of Income Tax Act - Ch... Section 325 of Income Tax Act - As... Section 326 - Assessment when sect... Section 327 - Change in constituti... Section 328 - Succession of one fi... Section 329 - Joint and several li... Section 330 - Firm dissolved or bu... Section 331 - Liability of partner... Section 332 - Application for regi... Section 333 - Switching over of re... Section 334 - Tax on income of reg... Section 335 - Regular income... Section 336 - Taxable regular inco... Section 337 - Specified income... Section 338 - Income not to be inc... Section 339 - Corpus donation... Section 340 - Deemed corpus donati... Section 341 - Application of incom... Section 342 - Accumulated income... Section 343 - Deemed accumulated i... Section 344 - Business undertaking... Section 345 - Restriction on comme... Section 346 - Restriction on comme... Section 347 - Books of account... Section 348 - Audit... Section 349 - Return of income... Section 350 - Permitted modes of i... Section 351 - Specified violation... Section 352 - Tax on accreted inco... Section 353 - Other violations... Section 354 - Application for appr... Section 355 - Interpretation... Section 356 - Appealable orders be... Section 357 - Appealable orders be... Section 358 - Form of appeal and l... Section 359 - Procedure in appeal... Section 360 - Powers of Joint Comm... Section 361 - Appellate Tribunal... Section 362 - Appeals to Appellate... Section 363 - Orders of Appellate ... Section 364 - Procedure of Appella... Section 365 - Appeal to High Court... Section 366 - Case before High Cou... Section 367 - Appeal to Supreme Co... Section 368 - Hearing before Supre... Section 369 - Tax to be paid irres... Section 370 - Execution for costs ... Section 371 - Amendment of assessm... Section 372 - Exclusion of time ta... Section 373 - Filing of appeal by ... ... Section 375 - Procedure when asses... Section 376 - Procedure where an i... Section 377 - Revision of orders p... Section 378 - Revision of other or... Section 379 - Dispute Resolution C... Section 380 - Interpretation... Section 381 - Board for Advance Ru... Section 382 - Vacancies, etc, not ... Section 383 - Application for adva... Section 384 - Procedure on receipt... Section 385 - Appellate authority ... Section 386 - Advance ruling to be... Section 387 - Powers of the Board ... Section 388 - Procedure of Board f... Section 389 - Appeal... Section 390 - Deduction or collect... Section 391 - Direct payment... Section 392 - Salary and accumulat... Section 393 - Tax to be deducted a... Section 394 - Collection of tax at... Section 395 - Certificates... Section 396 - Tax deducted is inco... Section 397 - Compliance and repor... Section 398 - Consequences of fail... Section 399 - Processing... Section 400 - Power of Central Gov... Section 401 - Bar against direct d... Section 402 - Interpretation... Section 403 - Liability for paymen... Section 404 - Conditions of liabil... Section 405 - Computation of advan... Section 406 - Payment of advance t... Section 407 - Payment of advance t... Section 408 - Instalments of advan... Section 409 - When assessee is dee... Section 410 - Credit for advance t... Section 411 - When tax payable and... Section 412 - Penalty payable when... Section 413 - Certificate by Tax R... Section 414 - Tax Recovery Officer... Section 415 - Stay of proceedings ... Section 416 - Other modes of recov... Section 417 - Recovery through Sta... Section 418 - Recovery of tax in p... Section 419 - Recovery of penaltie... Section 420 - Tax clearance certif... Section 421 of Income Tax Act - Re... Section 422 of Income Tax Act - Re... Section 423 of Income Tax Act - In... Section 424 of Income Tax Act - In... Section 425 of Income Tax Act - In... Section 426 of Income Tax Act - In... Section 427 of Income Tax Act - Fe... Section 428 of Income Tax Act - Fe... Section 429 of Income Tax Act - Fe... Section 430 of Income Tax Act - Fe... Section 431 of Income Tax Act - Re... Section 432 of Income Tax Act - Pe... Section 433 of Income Tax Act - Fo... Section 434 of Income Tax Act - Re... Section 435 of Income Tax Act - Re... Section 436 of Income Tax Act - Co... Section 437 of Income Tax Act - In... Section 438 of Income Tax Act - Se... Section 439 of Income Tax Act - Pe... Section 440 of Income Tax Act - Im... Section 441 of Income Tax Act - Fa... Section 442 of Income Tax Act - Pe... Section 443 of Income Tax Act - Pe... Section 444 of Income Tax Act - Pe... Section 445 of Income Tax Act - Be... Section 446 of Income Tax Act - Fa... Section 447 of Income Tax Act - Pe... Section 448 of Income Tax Act - Pe... Section 449 of Income Tax Act - Pe... Section 450 of Income Tax Act - Pe... Section 451 of Income Tax Act - Pe... Section 452 of Income Tax Act - Pe... Section 453 of Income Tax Act - Pe... Section 454 of Income Tax Act - Pe... Section 455 of Income Tax Act - Pe... Section 456 of Income Tax Act - Pe... Section 457 of Income Tax Act - Pe... Section 458 of Income Tax Act - Pe... Section 459 of Income Tax Act - Pe... Section 460 of Income Tax Act - Pe... Section 461 of Income Tax Act - Pe... Section 462 of Income Tax Act - Pe... Section 463 of Income Tax Act - Pe... Section 464 of Income Tax Act - Pe... Section 465 of Income Tax Act - Pe... Section 466 of Income Tax Act - Pe... Section 467 of Income Tax Act - Pe... Section 468 of Income Tax Act - Pe... Section 469 of Income Tax Act - Po... Section 470 of Income Tax Act - Pe... Section 471 of Income Tax Act - Pr... Section 472 of Income Tax Act - Ba... Section 473 of Income Tax Act - Co... Section 474 of Income Tax Act - Fa... Section 475 of Income Tax Act - Re... Section 476 of Income Tax Act - Fa... Section 477 of Income Tax Act - Fa... Section 478 of Income Tax Act - Wi... Section 479 of Income Tax Act - Fa... Section 480 of Income Tax Act - Fa... Section 481 of Income Tax Act - Fa... Section 482 of Income Tax Act - Fa... Section 483 of Income Tax Act - Fa... Section 484 of Income Tax Act - Ab... Section 485 of Income Tax Act - Pu... Section 486 of Income Tax Act - Pu... Section 487 of Income Tax Act - Of... Section 488 of Income Tax Act - Of... Section 489 of Income Tax Act - Pr... Section 490 of Income Tax Act - Pr... Section 491 of Income Tax Act - Pr... Section 492 of Income Tax Act - Ce... Section 493 of Income Tax Act - Pr... Section 494 of Income Tax Act - Di... Section 495 of Income Tax Act - Sp... Section 496 of Income Tax Act - Of... Section 497 of Income Tax Act - Tr... Section 498 of Income Tax Act - Ap... Section 499 of Income Tax Act - Ce... Section 500 of Income Tax Act - Pr... Section 501 of Income Tax Act - Se... Section 502 of Income Tax Act - Au... Section 502 of Income Tax Act - Au... Section 503 of Income Tax Act - Se... Section 504 of Income Tax Act - Se... Section 505 of Income Tax Act - Su... Section 506 of Income Tax Act - Fu... Section 507 of Income Tax Act - Su... Section 508 of Income Tax Act - Ob... Section 509 of Income Tax Act - Ob... Section 510 of Income Tax Act - An... Section 511 of Income Tax Act - Fu... Section 512 of Income Tax Act - Pu... Section 513 of Income Tax Act - Ap... Section 514 of Income Tax Act - Re... Section 515 of Income Tax Act - Ap... Section 516 of Income Tax Act - Ro... Section 517 of Income Tax Act - Re... Section 518 of Income Tax Act - In... Section 519 of Income Tax Act - Po... Section 520 of Income Tax Act - Co... Section 521 of Income Tax Act - Pr... Section 522 of Income Tax Act - Re... Section 523 of Income Tax Act - No... Section 524 of Income Tax Act - Pr... Section 525 of Income Tax Act - Au... Section 526 of Income Tax Act - Ba... Section 527 of Income Tax Act - Po... Section 528 of Income Tax Act - Po... Section 529 of Income Tax Act - Po... Section 530 of Income Tax Act - Ac... Section 531 of Income Tax Act - Po... Section 532 of Income Tax Act - Po... Section 533 of Income Tax Act - Po... Section 534 of Income Tax Act - La... Section 535 of Income Tax Act - Re... Section 536 of Income Tax Act - Re... SCHEDULE I of Income Tax Act - CON... SCHEDULE II of Income Tax Act - IN... SCHEDULE III of Income Tax Act - I... SCHEDULE IV of Income Tax Act - IN... SCHEDULE V of Income Tax Act - INC... SCHEDULE VI of Income Tax Act - IN... SCHEDULE VII of Income Tax Act - P... SCHEDULE VIII of Income Tax Act - ... SCHEDULE IX of Income Tax Act - DE... SCHEDULE X of Income Tax Act - DED... SCHEDULE XI of Income Tax Act... SCHEDULE XII of Income Tax Act... SCHEDULE XIII of Income Tax Act -... SCHEDULE XIV of Income Tax Act - L... SCHEDULE XV of Income Tax Act - DE... SCHEDULE XVI of Income Tax Act - P...

Section 247 of Income Tax Act - Search and seizure

247. Search and seizure.

(1) Where the competent authority, in consequence of information in his possession, has reason to believe that—

(a) any person to whom a summons under section 131(1) or a notice under section 142(1) of the Income-tax Act, 1961 or summons under section 246(1) or a notice under section 268(1) of this Act,–

(I) was issued to produce, or cause to be produced, any books of account or other documents, or any information in electronic form or on a computer system, has omitted or failed to produce, or cause to be produced, such books of account or other documents orsuch information as required by such summons or notice; or

(II) has been issued or might be issued, will not, or would not, produce or cause to be produced, any books of account or other documents, or any information in electronic form or on a computer system which will be useful for, or relevant to, any proceedings under the Income-tax Act, 1961 or this Act; or

(b) any person is in possession of any asset or information in relation to any asset and such asset represents either wholly or partly, income or property which has not been, or would not be, disclosed, for the purposes of the Income-tax Act, 1961 or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 or this Act (hereinafter referred to as the undisclosed income or property),

then the approving authority may authorise any Joint Director or Joint Commissioner or Assistant Director or Assistant Commissioner or Income-tax Officer, or any Joint Director or Joint Commissioner, so authorised, may authorise any Assistant Director or Assistant Commissioner or Income-tax Officer, (the officer so authorised in all cases being herein referred to as the authorised officer) to–

(i) enter and search any building, place, vessel, vehicle, aircraft where he has reason to suspect that such assets, books of account or other documents, or such information in electronic form or on a computer system are kept;

(ii) require any person, who is found to be in possession or control of any books of account or other documents maintained in the form of electronic record or any information in electronic form or on a computer system, to afford the authorised officer with such reasonable technical and other assistance (including access code, by whatever name called) as may be necessary to enable the authorised officer to inspect such books of account or other documents or such information;

(iii) break open the lock of any door, box, locker, safe, almirah, or other receptacle or override the access code to any computer system for exercising the powers conferred by clause (i) where the keys thereof are, or the access to such building, place, etc., or the access code to such computer system, as the case may be, is not available;

(iv) search any person who has got out of, or is about to get into, or is in, the building, place, vessel, vehicle or aircraft, if the authorised officer has reason to suspect that such person has secreted about his person any such books of account, other documents, any information in electronic form, or a computer systems or asset;

(v) place marks of identification on any books of account or other documents, or make or cause to be made extracts or copies therefrom and also from computer system;

(vi) make a note or an inventory of any such asset, and stock-in-trade of the business, found as a result of such search;

(vii) seize any such books of account, other documents, computer systems or asset (other than stock-in-trade of the business), found as a result of such search.

(2) If any building, place, vessel, vehicle or aircraft referred to in sub-section (1)(i) is within the area of jurisdiction of any Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, but such income-tax authority has no jurisdiction over the person referred to in sub-section (1)(a) or (b), then, irrespective of the fact that he has no jurisdiction, it shall be competent for such income-tax authority to exercise the powers under sub-section (1), where he has reason to believe that any delay in getting the authorisation from the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner having jurisdiction over such person may be prejudicial to the interests of the revenue.

(3) If any Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, in consequence of information in his possession, has reason to suspect that any books of account, other documents, or any information in electronic form or on a computer system, or asset in respect of which an officer has been authorised by the competent authority to take action under sub-sections (1)(i) to (vii) are or is kept in any building, place, vessel, vehicle or aircraft not mentioned in the authorisation under sub-section (1), then such Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, irrespective of anything contained in section 241, authorise the said officer to take action under any of the sub-sections (1)(i) to (vii) in respect of such building, place, vessel, vehicle or aircraft.

(4)

(a)

(i) The authorised officer may serve an order on the owner or the person, who is in immediate possession or control of any valuable article or thing, other than stock-in-trade of the business not to remove, part with or otherwise deal with it, except with the previous permission of such authorised officer, where it is not possible or practicable to take physical possession of such 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; and

(ii) such action of the authorised officer shall be deemed to be seizure of such valuable article or thing under sub-section (1)(vii);

(b)

(i) the authorised officer may, where it is not practicable to seize, any books of account, other documents, asset, bank locker, bank account, or computer system, for reasons other than mentioned under clause (a), serve an order on the owner or the person who is in immediate possession or control thereof, not to remove, part with or otherwise deal with it except with the previous permission of such officer and such authorised officer may also take such steps as may be necessary for ensuring compliance with this clause;

(ii) such order shall not remain in force for a period exceeding sixty days from the date of the order; and

(iii) serving of such order shall not be deemed to be seizure of such books of account, other documents, asset, bank locker, bank account or computer system under sub-section (1)(vii).

(5) The authorised officer may requisition the services of,—

(a) any police officer or any officer of the Central Government, or of both; or

(b) any person 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 such procedure, as may be prescribed, in this regard,

to assist him for all or any of the purposes specified in sub-sections (1) and (3) and it shall be the duty of every such officer or person or entity to comply with such requisition.

(6) The authorised officer may, during the course of any search or seizure, examine on oath any person who is found to be in possession or control of any books of account or other documents, or asset, or any information in electronic form or on a computer system or having access to such computer system or any other person who is present in the premises or is being searched, and–

(a) any statement made by such person, during such examination may thereafter be used in evidence in any proceeding under the Income-tax Act, 1961 or this Act; and

(b) the examination of any such person may not be merely in respect of any books of account or other documents, or any information in electronic form or on a computer system, or assets found as a result of the search, but also in respect of all matters relevant for the purposes of any investigation connected with any proceeding under the Income-tax Act, 1961 or this Act.

(7) Where any person is found to be in possession or control of any books of account or other documents, or asset, or any information in electronic form or on a computer system, or having access to such computer system in the course of a search, it may be presumed—

(a) that such books of account or other documents, or such information or asset or computer system belong or belongs to such person;

(b) that the contents of such books of account or other documents, or such information or computer system are true;

(c) that the signature and every other part of such books of account or other documents which purport to be in the handwriting of any particular person or which may reasonably be assumed to have been signed by, or to be in the handwriting of, any particular person, are in the handwriting of that person;

(d) in the case of such document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested; and

(e) that exchange of such information in electronic form, or on such computer system purported to be exchanged between any parties, is exchanged between the parties thereto.

(8) The authorised officer may, by order in writing, provisionally attach any property belonging to the assessee, during the course of the search or seizure, or within a period of sixty days from the date of execution of the last of the authorisations for the search and such provisional attachment shall–

(a) be made, if the authorised officer is satisfied, after recording the reasons in writing, that it is necessary to do so in the interest of the revenue, with the prior approval of Principal Director General or Director General or the Principal Director or Director; and

(b) be valid for six months from the end of the month in which the order of provisional attachment is made, and the rules in this behalf made under section 413 shall, mutatis mutandis, apply to such provisional attachment.

(9) The authorised officer may, during the course of the search or seizure, or within sixty days from the date on which the last of the authorisations for search was executed, make a reference to a Valuation Officer, or any person registered as a valuer under section 514, or any person or entity registered by or under any law in force, 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, requiring him to—

(a) estimate the fair market value of the property in the manner, as may be prescribed; and

(b) submit a report of the estimate to the authorised officer or the Assessing Officer, within sixty days from the date of receipt of such reference.

(10) The provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 relating to searches and seizure shall apply, so far as may be, to search and seizure under this section.

(11) The Board may make rules in relation to any search or seizure under this section including providing for the procedure to be followed by the authorised officer—

(a) for obtaining ingress into any building, place, vessel, vehicle or aircraft to be searched where free ingress thereto is not available; and

(b) for ensuring safe custody of any books of account or other documents, or asset, or any information in electronic form or on a computer system, or computer system seized.

(12) For the purposes of this section, the word “proceeding” means any proceeding in respect of any year, whether under the Income-tax Act, 1961, or this Act, which may be pending on the date on which a search is authorised under this section or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year.

Menu

Sidebar

THE INCOME TAX ACT, 2025

Section 247 of Income Tax Act - Search and seizure