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TMI BlogSearch and seizureX X X X Extracts X X X X X X X X Extracts X X X X ..... or other documents which will be useful for, or relevant to, any proceeding under the Indian Incometax 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[74[Principal Director General or] Director General or 74[Principal Director or] Director] or the 10[74[Principal Chief Commissioner or] Chief Commissioner or 74[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 the case may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner] 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[74[Principal Chief Commissioner or] Chief Commissioner or 74[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 contained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 found to be in posse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irector] for such retention is obtained : Provided that the 54[74[Principal Chief Commissioner or] Chief Commissioner, 74[Principal Commissioner or] Commissioner, 74[Principal Director General or] Director General or 74[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) of sub-section (1), the books o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section (1A)] objects for any reason to the approval given by the 59[74[Principal Chief Commissioner or] Chief Commissioner, 74[Principal Commissioner or] Commissioner, 74[Principal Director General or] Director General or 74[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 searched where free ingress thereto is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1988. 4. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 5. Substituted for "Deputy Director" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Director" was substituted for "Deputy Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6. Substituted for "Deputy Commissioner" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 7. Substituted for "which has not been disclosed" by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 8. Substituted for "he may authorise any Deputy Director of Inspection, Inspecting Assistant Commissioner, Assistant Director of Inspection or Income-tax Officer (hereinafter referred to as the authorised officer) to-" by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 9. Substituted for "Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 10. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 11. Substituted for "Depu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1987, w.e.f. 1-4-1988. 30. Substituted for "121" by the Direct Tax Laws (Amendment) Act, 1987 (as amended by the Finance Act, 1988), w.e.f. 1-4-1988. 31. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987 (as amended by the Finance Act, 1988), w.e.f. 1-4-1988. 32. Inserted by the Finance Act, 1988, w.e.f. 1-4-1989. 33. Inserted by the Finance Act, 2003, w.e.f. 1-6-2003. 34. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. See rule 112(2)(c) and Form No. 45B. 35. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 36. Substituted for "Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 37. Substituted for "Commissioner", by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 38. Substituted for "Deputy Director" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Director" was substituted for "Deputy Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 39. Substituted for "Deputy Commissioner" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that will be required to satisfy any existing liability under this Act and any one or more of the Acts specified in clause (a) of sub-section (1) of section 230A in respect of which such person is in default or is deemed to be in default, and retain in his custody such assets/or part thereof as are in his opinion sufficient to satisfy the aggregate of the amounts referred to in clauses (ii), (iia) and (iii) and forthwith release the remaining portion, if any, of the assets to the person from whose custody they were seized : Provided that if, after taking into account the materials available with him, the Income-tax Officer is of the view that it is not possible to ascertain to which particular previous year or years such income or any part thereof relates, he may calculate the tax on such income or part, as the case may be, as if such income or part were the total income chargeable to tax at the rates in force in the financial year in which the assets were seized and may also determine the interest or penalty, if any, 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor or, as the case may be, Commissioner shall not approve the extension of the period for any period beyond the expiry of thirty days after the completion of all the proceedings under this Act in respect of the years for which the books of account, other documents, money, bullion, jewellery or other valuable articles or things are relevant." 56. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 57. Substituted by the Finance Act, 2002, w.e.f. 1-6-2002. Prior to its substitution, sub-section (9A), as inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975, read as under : "(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 Income-tax Officer*." *Should be Assessing Officer. 58. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 66. Substituted by the Finance Act, 2002, w.e.f. 1-6-2002. Prior to its substitution Explanation 1, as amended by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984 and Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989, read as under : "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." 67. Substituted vide Finance (No.2) Act, 2009, w.e.f. 1-06-1994, 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 Finance (No.2) Act, 2009, w.e.f. 1-10-1998 69. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-06-1994 70. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-06-1994 71. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-04-2009 72. Substituted vide Finance (No.2) Act, 2009, w.e.f. 1-06-1994, before it was read as, "37[or Commissioner] or any such 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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