Income Tax Act, 2025
Section 12: Ins. by Act 7 of 2017, s. 50 (w.e.f. 12017).
12. Ins. by Act 7 of 2017, s. 50 (w.e.f. 12017).
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be recorded in writing, is satisfied that for the purpose of protecting the interest of revenue, it is necessary
so to do, he may with the previous approval of the Principal Director General or Director General or the
Principal Director or Director, by order in writing, attach provisionally any property belonging to the
assessee, and for the said purpose, the provisions of the Second Schedule shall, mutatis mutandis, apply.
(9C) Every provisional attachment made under sub-section (9B) shall cease to have effect after the
expiry of a period of six months from the date of the order referred to in sub-section (9B).
(9D) The authorised officer may, during the course of the search or seizure or within a period of sixty
days from the date on which the last of the authorisations for search was executed, make a reference to a
Valuation Officer referred to in section 142A, who shall estimate the fair market value of the property in
the manner provided under that section and submit a report of the estimate to the said officer within a
period of sixty days from the date of receipt of such reference.]
(10) If a person legally entitled to the books of account or other documents seized under
sub-section (1) 1[or sub-section (1A)] objects for any reason to the approval given by the 2[3[Principal
Chief Commissioner or Chief Commissioner], 4[Principal Commissioner or Commissioner], 5[Principal
Director General or Director General] or 6[Principal Director or Director]] under sub-section (8), he may
make an application to the Board stating therein the reasons for such objection and requesting for the
return of the books of account or other documents 7[and the Board may, after giving the applicant an
opportunity of being heard, pass such orders as it thinks fit].
8* * * * *
9[(13) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches and
seizure shall apply, so far as may be, to searches and seizure under sub-section (1) or sub-section (1A).]
(14) The Board may make rules in relation to any search or seizure under this section; in particular,
and without prejudice to the generality of the foregoing power, such rules may provide for the procedure
to be followed by the authorised officer—
(i) for obtaining ingress into 10[any building, place, vessel, vehicle or aircraft] to be searched
where free ingress thereto is not available;
(ii) for ensuring safe custody of any books of account or other documents or assets seized.
11[Explanation 1.—For the purposes of sub-sections (9A), (9B) and (9D), with respect to “execution
of an authorisation for search”, the provisions of sub-section (2) of section 153B shall apply.]
Explanation 2.—In this section, the word “proceeding” means any proceeding in respect of any year,
whether under the Indian Income-tax Act, 1922 (11 of 1922), or this Act, which may be pending on the
date on which a search is authorised under this section or which may have been completed on or before
such date and includes also all proceedings under this Act which may be commenced after such date in
respect of any year.]
Every provisional attachment made under sub-section
shall cease to have effect after the
expiry of a period of six months from the date of the order referred to in sub-section
The authorised officer may, during the course of the search or seizure or within a period of sixty
days from the date on which the last of the authorisations for search was executed, make a reference to a
Valuation Officer referred to in section 142A, who shall estimate the fair market value of the property in
the manner provided under that section and submit a report of the estimate to the said officer within a
period of sixty days from the date of receipt of such reference.]
If a person legally entitled to the books of account or other documents seized under
sub-section
1[or sub-section
The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches and
seizure shall apply, so far as may be, to searches and seizure under sub-section
or sub-section
The Board may make rules in relation to any search or seizure under this section; in particular,
and without prejudice to the generality of the foregoing power, such rules may provide for the procedure
to be followed by the authorised officer—
for obtaining ingress into 10[any building, place, vessel, vehicle or aircraft] to be searched
where free ingress thereto is not available;
for ensuring safe custody of any books of account or other documents or assets seized.
11[Explanation 1.—For the purposes of sub-sections
and
of section 153B shall apply.]
Explanation 2.—In this section, the word “proceeding” means any proceeding in respect of any year,
whether under the Indian Income-tax Act, 1922 (11 of 1922), or this Act, which may be pending on the
date on which a search is authorised under this section or which may have been completed on or before
such date and includes also all proceedings under this Act which may be commenced after such date in
respect of any year.]