Section 525
Section 525: authorisation and assessment in case of search or requisition
Section 525 clears up a procedural point about search and requisition proceedings under the Income-tax Act, 2025: naming more than one person on a single authorisation or requisition doesn't turn them into an association of persons or body of individuals, and the resulting assessment or reassessment must still be made separately for each person named.
One authorisation or requisition can name more than one person
Irrespective of anything else in the Act:
- It is not necessary to issue a separate authorisation under section 247, or make a separate requisition under section 248, in the name of each person
- Where an authorisation under section 247 or a requisition under section 248 names more than one person, that alone does not mean it was issued in the name of an association of persons or body of individuals consisting of those persons
But assessment is still made separately for each person
Irrespective of an authorisation under section 247, or a requisition under section 248, naming more than one person, the assessment or reassessment shall be made separately in the name of each of the persons mentioned in that authorisation or requisition.
Frequently asked questions
If a search authorisation names three people, are they treated as one association of persons?
No - Section 525(1)(b) specifically says naming more than one person on an authorisation or requisition does not mean it was issued in the name of an association of persons or body of individuals.
Does each person named in the authorisation get a separate assessment?
Yes - Section 525(2) requires the assessment or reassessment to be made separately in the name of each person mentioned in the authorisation or requisition.
Related sections
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Talk to our tax team about this sectionLast updated 9 September 2026