Income Tax Act, 2025
Section 13: Subs. by s. 4, ibid., for “Director” (w.e.f. 12013).
13. Subs. by s. 4, ibid., for “Director” (w.e.f. 12013).
14. Subs. by Act 33 of 2009, s. 51, for “any such Joint Director or Joint Commissioner as may be empowered in this behalf
by the Board” (w.e.f. 11994).
544
1[or Joint Director or Joint Commissioner] to take action under clauses (i) to (v) of sub-section (1) are or
is kept in any building, place, vessel, vehicle or aircraft not mentioned in the authorisation under
sub-section (1), such 2[Principal Chief Commissioner or Chief Commissioner] or 3[Principal
Commissioner or Commissioner] may, notwithstanding anything contained in 4[section 120], authorise
the said officer to take action under any of the clauses aforesaid in respect of such building, place, vessel,
vehicle or aircraft.]
5[Explanation.—For the removal of doubts, it is hereby declared that the reason to suspect, 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.]
(2) The authorised officer may requisition the services of any police officer or of any officer of the
Central Government, or of both, to assist him for all or any of the purposes specified in sub-section (1)
6[or sub-section (1A)] and it shall be the duty of every such officer to comply with such requisition.
(3) The authorised officer may, where it is not practicable to seize any such books of account, other
documents, money, bullion, jewellery or other valuable article or thing, 7[for reasons other than those
mentioned in the second proviso to sub-section (1),] 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 officer and such officer may take such steps as may be
necessary for ensuring compliance with this sub-section.
8[Explanation.—For the removal of doubts, it is hereby declared that serving of an order as aforesaid
under this sub-section shall not be deemed to be seizure of such books of account, other documents,
money, bullion, jewellery or other valuable article or thing under clause (iii) of sub-section (1).]
(4) The authorised officer may, during the course of the search or seizure, examine on oath any
person who is found to be in possession or control of any books of account, documents, money, bullion,
jewellery or other valuable article or thing and any statement made by such person during such
examination may thereafter be used in evidence in any proceeding under the Indian Income-tax Act, 1922
(11 of 1922), or under this Act.
8[Explanation.—For the removal of doubts, it is hereby declared that the examination of any person
under this sub-section may be not merely in respect of any books of account, other documents or assets
found as a result of the search, but also in respect of all matters relevant for the purposes of any
investigation connected with any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or
under this Act.]
6[(4A) Where any books of account, other documents, money, bullion, jewellery or other valuable
article or thing are or is found in the possession or control of any person in the course of a search, it may
be presumed—
(i) that such books of account, other documents, money, bullion, jewellery or other valuable
article or thing belong or belongs to such person;
to
of sub-section
are or
is kept in any building, place, vessel, vehicle or aircraft not mentioned in the authorisation under
sub-section
The authorised officer may requisition the services of any police officer or of any officer of the
Central Government, or of both, to assist him for all or any of the purposes specified in sub-section
6[or sub-section
The authorised officer may, where it is not practicable to seize any such books of account, other
documents, money, bullion, jewellery or other valuable article or thing, 7[for reasons other than those
mentioned in the second proviso to sub-section
of sub-section
The authorised officer may, during the course of the search or seizure, examine on oath any
person who is found to be in possession or control of any books of account, documents, money, bullion,
jewellery or other valuable article or thing and any statement made by such person during such
examination may thereafter be used in evidence in any proceeding under the Indian Income-tax Act, 1922
(11 of 1922), or under this Act.
8[Explanation.—For the removal of doubts, it is hereby declared that the examination of any person
under this sub-section may be not merely in respect of any books of account, other documents or assets
found as a result of the search, but also in respect of all matters relevant for the purposes of any
investigation connected with any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or
under this Act.]
6[
Where any books of account, other documents, money, bullion, jewellery or other valuable
article or thing are or is found in the possession or control of any person in the course of a search, it may
be presumed—
that such books of account, other documents, money, bullion, jewellery or other valuable
article or thing belong or belongs to such person;