Section 251: copying, extraction, retention and release of books of account and documents seized or requisitioned

Handover where the searching officer lacks jurisdiction

If the authorised officer who conducted the search does not have jurisdiction over the person concerned, the seized/requisitioned assets and material must be handed over to the Assessing Officer who does have jurisdiction, within one hundred and eighty days from the date the search was initiated or the requisition made. That Assessing Officer then exercises the powers relating to inspection and retention.

Right to inspect and take copies

On an application by the person from whose custody the material was seized, the authorised officer must allow that person (in the presence of the officer or an authorised person) to make copies of, or take extracts from, the seized material, at a time and place appointed by the officer.

How long material can be retained

The authorised officer may retain seized/requisitioned assets and material up to one month from the end of the quarter in which the order of assessment, reassessment or recomputation is made under Section 270(10), 271, 279 or 294(1)(c).

Retention beyond that period is possible only after recording reasons in writing and obtaining approval from the approving authority.

Even with approval, retention cannot continue beyond thirty days from the date on which all proceedings under the Income-tax Act, 1961 or this Act, for the years to which the seized material is relevant, are completed.

Objecting to prolonged retention

If a person legally entitled to the seized/requisitioned material objects to the approval given for retention beyond the standard period, they may apply to the Board, stating the reasons for the objection and requesting the return of the material. The Board must give the applicant an opportunity of being heard before passing such orders as it thinks fit.

Frequently asked questions