Income Tax Act, 2025
Section 9: Ins. by Act 32 of 2003, s. 59 (w.e.f. 12003).
9. Ins. by Act 32 of 2003, s. 59 (w.e.f. 12003).
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1[Provided that where any building, place, vessel, vehicle or aircraft referred to in clause (i) is within
the area of jurisdiction of any 2[Principal Chief Commissioner or Chief Commissioner] or 3[Principal
Commissioner or Commissioner], but such 2[Principal Chief Commissioner or Chief Commissioner] or
3[Principal Commissioner or Commissioner] has no jurisdiction over the person referred to in clause (a)
or clause (b) or clause (c), then, notwithstanding anything contained in 4[section 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 5[Principal Chief Commissioner or Chief
Commissioner] or 6[Principal Commissioner or Commissioner] having jurisdiction over such person may
be prejudicial to the interests of the revenue:]
7[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):]
8[Provided also that nothing contained in the second proviso shall apply in case of any valuable article
or thing, being stock-in-trade of the business:]
9[Provided also that no authorisation shall be issued by the Additional Director or Additional
Commissioner or Joint Director or Joint Commissioner on or after the 1st day of October, 2009 unless he
has been empowered by the Board to do so.]
10[Explanation.—For the removal of doubts, it is hereby declared that the reason to believe, as
recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any
authority or the Appellate Tribunal.]
11[(1A) Where any 5[Principal Chief Commissioner or Chief Commissioner] or 6[Principal
Commissioner or Commissioner], in consequence of information in his possession, has reason to suspect
that any books of account, other documents, money, bullion, jewellery or other valuable article or thing in
respect of which an officer has been authorised by the 12[Principal Director General or Director General]
or 13[Principal Director or Director] or any other 5[Principal Chief Commissioner or Chief Commissioner]
or 6[Principal Commissioner or Commissioner] or 14[Additional Director or Additional Commissioner]
is within
the area of jurisdiction of any 2[Principal Chief Commissioner or Chief Commissioner] or 3[Principal
Commissioner or Commissioner], but such 2[Principal Chief Commissioner or Chief Commissioner] or
3[Principal Commissioner or Commissioner] has no jurisdiction over the person referred to in clause
or clause
or clause
Where any 5[Principal Chief Commissioner or Chief Commissioner] or 6[Principal
Commissioner or Commissioner], in consequence of information in his possession, has reason to suspect
that any books of account, other documents, money, bullion, jewellery or other valuable article or thing in
respect of which an officer has been authorised by the 12[Principal Director General or Director General]
or 13[Principal Director or Director] or any other 5[Principal Chief Commissioner or Chief Commissioner]
or 6[Principal Commissioner or Commissioner] or 14[Additional Director or Additional Commissioner]