Income Tax Act, 2025
Section 13: Ins. by Act 33 of 2009, s. 51 (w.e.f. 11994).
13. Ins. by Act 33 of 2009, s. 51 (w.e.f. 11994).
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Commissioner or] 1[Joint Director], 2[Joint Commissioner], 3[Assistant Director or Deputy Director],
4[Assistant Commissioner or Deputy Commissioner] or Income-tax Officer, or
(B) such 5[Additional Director or Additional Commissioner or] 1[Joint Director], or 2[Joint
Commissioner], as the case may be, may authorise any 3[Assistant Director or Deputy Director],
4[Assistant Commissioner or Deputy Commissioner ]or Income-tax Officer,
(the officer so authorised in all cases being hereinafter referred to as the authorised officer) to—]
(i) enter and search any 6[building, place, vessel, vehicle or aircraft] where he has reason to
suspect that such books of account, other documents, money, bullion, jewellery or other valuable
article or thing are kept;
(ii) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising
the powers conferred by clause (i) where the keys thereof are not available;
7[(iia) search any person who has got out of, or is about to get into, or is in, the building, place,
vessel, vehicle or aircraft, if the authorised officer has reason to suspect that such person has secreted
about his person any such books of account, other documents, money, bullion, jewellery or other
valuable article or thing;]
8[(iib) require any person who is found to be in possession or control of any books of account or
other documents maintained in the form of electronic record as defined in clause (t) of sub-section (1)
of section 2 of the Information Technology Act, 2000 (21 of 2000), to afford the authorised officer
the necessary facility to inspect such books of account or other documents;]
(iii) seize any such books of account, other documents, money, bullion, jewellery or other
valuable article or thing found as a result of such search:
9[Provided that bullion, jewellery or other valuable article or thing, being stock-in-trade of the
business, found as a result of such search shall not be seized but the authorised officer shall make a
note or inventory of such stock-in-trade of the business;]
(iv) place marks of identification on any books of account or other documents or make or cause to
be made extracts or copies therefrom;
(v) make a note or an inventory of any such money, bullion, jewellery or other valuable article or
thing:
1. Subs. by Act 21 of 1998, s. 3, for “Deputy Director” (w.e.f. 11998). Earlier substituted as “Deputy Director” for
“Deputy Director of Inspection” by Act 4 of 1988, s. 2 (w.e.f. 11988).
2. Subs. by s. 3, ibid., for “Deputy Commissioner” (w.e.f. 11998). Earlier substituted as “Deputy Commissioner” for
“Inspecting Assistant Commissioner” by s. 2, ibid. (w.e.f. 11988).
3. Subs. by s. 3, ibid., for “Assistant Director” (w.e.f. 11998). Earlier substituted as “Assistant Director” for “Assistant
Director of Inspection” by s. 2, ibid. (w.e.f. 11988).
4. Subs. by s. 3, ibid., “Assistant Commissioner” (w.e.f. 11998). Earlier substituted as “Assistant Commissioner” for
“or Income tax officer” by s. 37, ibid. (w.e.f. 11988).
such 5[Additional Director or Additional Commissioner or] 1[Joint Director], or 2[Joint
Commissioner], as the case may be, may authorise any 3[Assistant Director or Deputy Director],
4[Assistant Commissioner or Deputy Commissioner ]or Income-tax Officer,
(the officer so authorised in all cases being hereinafter referred to as the authorised officer) to—]
enter and search any 6[building, place, vessel, vehicle or aircraft] where he has reason to
suspect that such books of account, other documents, money, bullion, jewellery or other valuable
article or thing are kept;
break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising
the powers conferred by clause
where the keys thereof are not available;
7[
search any person who has got out of, or is about to get into, or is in, the building, place,
vessel, vehicle or aircraft, if the authorised officer has reason to suspect that such person has secreted
about his person any such books of account, other documents, money, bullion, jewellery or other
valuable article or thing;]
8[
require any person who is found to be in possession or control of any books of account or
other documents maintained in the form of electronic record as defined in clause
of sub-section
of section 2 of the Information Technology Act, 2000 (21 of 2000), to afford the authorised officer
the necessary facility to inspect such books of account or other documents;]
seize any such books of account, other documents, money, bullion, jewellery or other
valuable article or thing found as a result of such search:
9[Provided that bullion, jewellery or other valuable article or thing, being stock-in-trade of the
business, found as a result of such search shall not be seized but the authorised officer shall make a
note or inventory of such stock-in-trade of the business;]
place marks of identification on any books of account or other documents or make or cause to
be made extracts or copies therefrom;
make a note or an inventory of any such money, bullion, jewellery or other valuable article or
thing:
1. Subs. by Act 21 of 1998, s. 3, for “Deputy Director” (w.e.f. 11998). Earlier substituted as “Deputy Director” for
“Deputy Director of Inspection” by Act 4 of 1988, s. 2 (w.e.f. 11988).
2. Subs. by s. 3, ibid., for “Deputy Commissioner” (w.e.f. 11998). Earlier substituted as “Deputy Commissioner” for
“Inspecting Assistant Commissioner” by s. 2, ibid. (w.e.f. 11988).
3. Subs. by s. 3, ibid., for “Assistant Director” (w.e.f. 11998). Earlier substituted as “Assistant Director” for “Assistant
Director of Inspection” by s. 2, ibid. (w.e.f. 11988).
4. Subs. by s. 3, ibid., “Assistant Commissioner” (w.e.f. 11998). Earlier substituted as “Assistant Commissioner” for
“or Income tax officer” by s. 37, ibid. (w.e.f. 11988).