Income Tax Act, 2025
Section 6: Ins. by Act 25 of 2014, s. 47 (w.e.f. 12014).
6. Ins. by Act 25 of 2014, s. 47 (w.e.f. 12014).
552
require the deductor or the collector or any other person who may at that time and place be attending in
any manner to such work,—
(i) to afford him the necessary facility to inspect such books of account or other documents as he
may require and which may be available at such place, and
(ii) to furnish such information as he may require in relation to such matter.]
(3) An income-tax authority acting under this section may,—
(i) if he so deems necessary, place marks of identification on the books of account or other
documents inspected by him and make or cause to be made extracts or copies therefrom,
1[(ia) impound and retain in his custody for such period as he thinks fit any books of account or
other documents inspected by him:
Provided that such income-tax authority shall not—
(a) impound any books of account or other documents except after recording his reasons for
so doing; or
2[(b) retain in his custody any such books of account or other documents for a period
exceeding fifteen days (exclusive of holidays) without obtaining the approval of the Principal
Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director
General or the Principal Commissioner or the Commissioner or the Principal Director or the
Director therefor, as the case may be,]]
(ii) make an inventory of any cash, stock or other valuable article or thing checked or verified by
him,
(iii) record the statement of any person which may be useful for, or relevant to, any proceeding
under this Act :
3[Provided that no action under clause (ia) or clause (ii) shall be taken by an income-tax authority
acting under sub-section (2A).]
(4) An income-tax authority acting under this section shall, on no account, remove or cause to be
removed from the place wherein he has entered, 4*** any cash, stock or other valuable article or thing.
(5) Where, having regard to the nature and scale of expenditure incurred by an assessee, in connection
with any function, ceremony or event, the income-tax authority is of the opinion that it is necessary or
expedient so to do, he may, at any time after such function, ceremony or event, require the assessee by
whom such expenditure has been incurred or any person who, in the opinion of the income-tax authority,
is likely to possess information as respects the expenditure incurred, to furnish such information as he
may require as to any matter which may be useful for, or relevant to, any proceeding under this Act and
may have the statements of the assessee or any other person recorded and any statement so recorded may
thereafter be used in evidence in any proceeding under this Act.
(6) If a person under this section is required to afford facility to the income-tax authority to inspect
books of account or other documents or to check or verify any cash, stock or other valuable article or
thing or to furnish any information or to have his statement recorded either refuses or evades to do so, the
income-tax authority shall have all the powers under 5[sub-section (1) of section 131] for enforcing
compliance with the requirement made:
to afford him the necessary facility to inspect such books of account or other documents as he
may require and which may be available at such place, and
to furnish such information as he may require in relation to such matter.]
An income-tax authority acting under this section may,—
if he so deems necessary, place marks of identification on the books of account or other
documents inspected by him and make or cause to be made extracts or copies therefrom,
1[
impound and retain in his custody for such period as he thinks fit any books of account or
other documents inspected by him:
Provided that such income-tax authority shall not—
impound any books of account or other documents except after recording his reasons for
so doing; or
2[
retain in his custody any such books of account or other documents for a period
exceeding fifteen days (exclusive of holidays) without obtaining the approval of the Principal
Chief Commissioner or the Chief Commissioner or the Principal Director General or the Director
General or the Principal Commissioner or the Commissioner or the Principal Director or the
Director therefor, as the case may be,]]
make an inventory of any cash, stock or other valuable article or thing checked or verified by
him,
record the statement of any person which may be useful for, or relevant to, any proceeding
under this Act :
3[Provided that no action under clause
or clause
shall be taken by an income-tax authority
acting under sub-section
An income-tax authority acting under this section shall, on no account, remove or cause to be
removed from the place wherein he has entered, 4*** any cash, stock or other valuable article or thing.
Where, having regard to the nature and scale of expenditure incurred by an assessee, in connection
with any function, ceremony or event, the income-tax authority is of the opinion that it is necessary or
expedient so to do, he may, at any time after such function, ceremony or event, require the assessee by
whom such expenditure has been incurred or any person who, in the opinion of the income-tax authority,
is likely to possess information as respects the expenditure incurred, to furnish such information as he
may require as to any matter which may be useful for, or relevant to, any proceeding under this Act and
may have the statements of the assessee or any other person recorded and any statement so recorded may
thereafter be used in evidence in any proceeding under this Act.
If a person under this section is required to afford facility to the income-tax authority to inspect
books of account or other documents or to check or verify any cash, stock or other valuable article or
thing or to furnish any information or to have his statement recorded either refuses or evades to do so, the
income-tax authority shall have all the powers under 5[sub-section
of section 131] for enforcing
compliance with the requirement made: