Income Tax Act, 2025
Section 15: Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
15. Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f. 11988).
16. Subs. by Act 21 of 1998, s. 3, for “Assistant Director” (w.e.f. 11998). Earlier substituted as “Assistant Director” by
Act 4 of 1988, s. 2, for “Assistant Director of Inspection” (w.e.f. 11988).
541
(b) retain in his custody any such books or documents for a period exceeding fifteen days
(exclusive of holidays) without obtaining the approval of 1[ the 2[Principal Chief Commissioner or
Chief Commissioner] or 3[Principal Director General or Director General] or 4[Principal
Commissioner or Commissioner ]or 5[Principal Director or Director] therefor, as the case may be.]
6[132. Search and seizure.—(1) Where the 7[3[Principal Director General or Director General] or
5[Principal Director or Director]] or the 8[2[Principal Chief Commissioner or Chief Commissioner] or
4[Principal Commissioner or Commissioner]] 9[or Additional Director or Additional Commissioner] 10[or
Joint Director or Joint Commissioner] in consequence of information in his possession, has reason to
believe that—
(a) any person to whom a summons under sub-section (1) of section 37 of the Indian Income-tax
Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this Act, or a notice under
sub-section (4) of section 22 of the Indian Income-tax Act, 1922, or under sub-section (1) of
section 142 of this Act was issued to produce, or cause to be produced, any books of account or other
documents has omitted or failed to produce, or cause to be produced, such books of account or other
documents as required by such summons or notice, or
(b) any person to whom a summons or notice as aforesaid has been or might be issued will not,
or would not, produce or cause to be produced, any books of account or other documents which will
be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or
under this Act, or
(c) any person is in possession of any money, bullion, jewellery or other valuable article or thing
and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly
income or property 11[which has not been, or would not be, disclosed] for the purposes of the Indian
Income-tax Act, 1922 (11 of 1922), or this Act (hereinafter in this section referred to as the
undisclosed income or property),
12[then,—
(A) the 7[3[Principal Director General or Director General] or 5[Principal Director or Director] or
the 8[2[Principal Chief Commissioner or Chief Commissioner] or 4[Principal Commissioner or
Commissioner], as the case may be, may authorise any 13[Additional Director or Additional
1. Subs. by Act 26 of 1988, s. 33, for “the Chief Commissioner or Commissioner therefor” (w.e.f. 11988). Earlier
substituted as “Chief Commissioner or Commissioner” for “Commissioner” by 4 of 1988, s. 2 (w.e.f. 11988).
retain in his custody any such books or documents for a period exceeding fifteen days
(exclusive of holidays) without obtaining the approval of 1[ the 2[Principal Chief Commissioner or
Chief Commissioner] or 3[Principal Director General or Director General] or 4[Principal
Commissioner or Commissioner ]or 5[Principal Director or Director] therefor, as the case may be.]
6[132. Search and seizure.—
Where the 7[3[Principal Director General or Director General] or
5[Principal Director or Director]] or the 8[2[Principal Chief Commissioner or Chief Commissioner] or
4[Principal Commissioner or Commissioner]] 9[or Additional Director or Additional Commissioner] 10[or
Joint Director or Joint Commissioner] in consequence of information in his possession, has reason to
believe that—
any person to whom a summons under sub-section
of section 37 of the Indian Income-tax
Act, 1922 (11 of 1922), or under sub-section
of section 131 of this Act, or a notice under
sub-section
of section 22 of the Indian Income-tax Act, 1922, or under sub-section
of
section 142 of this Act was issued to produce, or cause to be produced, any books of account or other
documents has omitted or failed to produce, or cause to be produced, such books of account or other
documents as required by such summons or notice, or
any person to whom a summons or notice as aforesaid has been or might be issued will not,
or would not, produce or cause to be produced, any books of account or other documents which will
be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or
under this Act, or
any person is in possession of any money, bullion, jewellery or other valuable article or thing
and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly
income or property 11[which has not been, or would not be, disclosed] for the purposes of the Indian
Income-tax Act, 1922 (11 of 1922), or this Act (hereinafter in this section referred to as the
undisclosed income or property),
12[then,—
the 7[3[Principal Director General or Director General] or 5[Principal Director or Director] or
the 8[2[Principal Chief Commissioner or Chief Commissioner] or 4[Principal Commissioner or
Commissioner], as the case may be, may authorise any 13[Additional Director or Additional
1. Subs. by Act 26 of 1988, s. 33, for “the Chief Commissioner or Commissioner therefor” (w.e.f. 11988). Earlier
substituted as “Chief Commissioner or Commissioner” for “Commissioner” by 4 of 1988, s. 2 (w.e.f. 11988).