Section 248
Section 248: powers to requisition
Section 248 works alongside Section 247's search-and-seizure power. Instead of searching a place itself, the tax department can requisition (demand delivery of) books of account, documents, computer systems or assets that some other officer or authority has already taken into custody under a different law - for example, in the course of an investigation by another agency.
When a requisition can be made
The approving authority may authorise a requisitioning officer (a Joint Director/Joint Commissioner/Assistant Director/Assistant Commissioner/Income-tax Officer) to require delivery of assets, books of account, documents or computer-held information in three situations:
- A person summoned to produce books/documents/information failed to do so, and these have since been taken into custody by another officer or authority under some other law
- Such books/documents/information would be useful for a tax proceeding, and the person is not expected to produce them once returned by the other officer or authority
- Assets representing undisclosed income or property have been taken into custody by another officer or authority under another law
Delivery to the requisitioning officer
Once a valid requisition is made, the officer or authority holding the assets, books, documents or computer system must deliver them to the requisitioning officer - either immediately, or as soon as that officer/authority decides it no longer needs to retain custody.
How seizure rules apply after requisition
Once assets, books, documents or computer-held information have been delivered under this section, they are treated as if they had been seized under Section 247 by the requisitioning officer from the person's custody. This means the related provisions on restraint orders, statements on oath, presumptions, provisional attachment/valuation references, retention and release (Sections 247(4)(b), 247(7)-(11), 250 and 251) apply in the same way, reading "the requisitioning officer" in place of "the authorised officer."
Frequently asked questions
How is a requisition under Section 248 different from a search under Section 247?
Under Section 247 the tax department itself conducts a search and seizure. Under Section 248, the assets or documents have already been taken into custody by some other officer or authority under a different law, and the tax department simply requisitions their delivery.
Do the same rules apply once assets are requisitioned under Section 248?
Yes - once delivered to the requisitioning officer, the assets, books, documents or computer system are treated as if seized under Section 247, and the related provisions on restraint orders, presumptions, provisional attachment, valuation reference, retention and release apply in the same way.
Related sections
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Get help responding to an income-tax noticeLast updated 9 September 2026