Section 249
Section 249: reasons not to be disclosed
Section 249 is a short but important provision: it protects the confidentiality of the recorded reasoning behind an income-tax search (Section 247) or requisition (Section 248). Whatever "reason to believe" or "reason to suspect" the income-tax authority records to justify the action, that reasoning itself is not to be disclosed to any person, authority, or even the Appellate Tribunal.
What Section 249 says
"The reason to believe or reason to suspect, as referred to in section 247 or 248, recorded by the income-tax authority shall not be disclosed to any person or authority or the Appellate Tribunal."
Frequently asked questions
Can I demand to see the reasons recorded for a search on me?
No. Section 249 specifically bars disclosure of the recorded "reason to believe" or "reason to suspect" behind a search under Section 247 or a requisition under Section 248 - it cannot be disclosed to any person or authority, or even the Appellate Tribunal.
Does this confidentiality apply to requisitions as well as searches?
Yes - Section 249 covers the recorded reasons for both a search under Section 247 and a requisition under Section 248.
Related sections
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Get help responding to an income-tax search or noticeLast updated 9 September 2026