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Section 132 - Search and seizure - Income-tax Act, 1961

Extract

..... ian Incometax 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 7[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), 8[then,- (A) the 9[74[Principal Director General or] Director General or 74[Principal Director or] Director] or the 10[74[Principal Chief Commissioner or] Chief Commissioner or 74[Principal Commissioner or] Commissioner], as the case may be, may authorise any 69[Additional Director or Additional Commissioner or] 11[Joint Director], 12[Joint Commissioner], 13[Assistant Director 14[or Deputy Director]], 15[Assistant Commissioner 16[or Deputy Commissioner] or Income-tax Officer], or (B) such 70[Additional Director or Additional Commissioner or] 17[Joint Director], or 18[Joint Commissioner], as the case may be, may authorise any 19[Assistant Director 20[or Deputy Director]], 21[Assistant Commissioner 2 .....

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Section 132 - Search and seizure - Income-tax Act, 1961

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..... g contained in section 30[120], it shall be competent for him to exercise the powers under this sub-section in all cases where he has reason to believe that any delay in getting the authorisation from the 31[74[Principal Chief Commissioner or] Chief Commissioner or 74[Principal Commissioner or] Commissioner] having jurisdiction over such person may be prejudicial to the interests of the revenue :] 32[Provided further that where it is not possible or practicable to take physical possession of any valuable article or thing and remove it to a safe place due to its volume, weight or other physical characteristics or due to its being of a dangerous nature, the authorised officer may 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 authorised officer and such action of the authorised officer shall be deemed to be seizure of such valuable article or thing under clause (iii):] 33[Provided also that nothing contained in the second proviso shall apply in case of any valuable article or thing, being stock-in-trade of the business.] 71[Provided a .....

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Section 132 - Search and seizure - Income-tax Act, 1961

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..... d 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. 44[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. 45[Explanation.-For the removal of doubts, it is hereby declared that the examination of any person under this .....

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Section 132 - Search and seizure - Income-tax Act, 1961

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..... in respect of the years for which the books of account or other documents are relevant are completed. 55[(8A) An order under sub-section (3) shall not be in force for a period exceeding sixty days from the date of the order.] (9) The person from whose custody any books of account or other documents are seized under sub-section (1) 56[or sub-section (1A)] may make copies thereof, or take extracts therefrom, in the presence of the authorised officer or any other person empowered by him in this behalf, at such place and time as the authorised officer may appoint in this behalf. 57[(9A) Where the authorised officer has no jurisdiction over the person referred to in clause (a) or clause (b) or clause (c) of sub-section (1), the books of account or other documents, or any money, bullion, jewellery or other valuable article or thing (hereafter in this section and in sections 132A and 132B referred to as the assets) seized under that sub-section shall be handed over by the authorised officer to the Assessing Officer having jurisdiction over such person within a period of sixty days from the date on which the last of the authorisations for search was executed and thereupon the powers exerc .....

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Section 132 - Search and seizure - Income-tax Act, 1961

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..... on 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 65[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. 78[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.] ************ Notes ;- 1. Substituted by the Income-tax (Amendment) Act, 1965, w.e.f. 12-3-1965. Earlier, sect .....

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Section 132 - Search and seizure - Income-tax Act, 1961

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..... 8. 10. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 11. Substituted for "Deputy Director" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Director" was substituted for "Deputy Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 12. Substituted for "Deputy Commissioner" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 13. Substituted for "Assistant Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 14. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 15. Substituted for "or Income-tax Officer" by the Direct Tax Laws (Amendment) Act, 1987 (as amended by the Finance Act, 1988), w.e.f. 1-4-1988. 16. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 17. Substituted for "Deputy Director" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Director" was su .....

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Section 132 - Search and seizure - Income-tax Act, 1961

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..... 998, w.e.f. 1-10-1998. Earlier "Deputy Director" was substituted for "Deputy Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 39. Substituted for "Deputy Commissioner" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 40. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 41. Substituted for "121" by the Direct Tax Laws (Amendment) Act, 1987 (as amended by the Finance Act, 1988), w.e.f. 1-4-1988. 42. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 43. Inserted by the Finance Act, 1988, w.e.f. 1-4-1989. 44. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 45. Inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. 46. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 47. Omitted by the Finance Act, 2002, w.e.f. 1-6-2002. Prior to its omission, sub-section (5), as amended by the Taxation Laws (Amendment) A .....

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Section 132 - Search and seizure - Income-tax Act, 1961

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..... r in which the assets were seized and may also determine the interest or penalty, if any, payable or imposable accordingly : Provided further that where a person has paid or made satisfactory arrangements for payment of all the amounts referred to in clauses (ii), (iia) and (iii) or any part thereof, the Income-tax Officer may, with the previous approval of the Chief Commissioner or Commissioner, release the assets or such part thereof as he may deem fit in the circumstances of the case." See rules 112A and 112B. 48. Omitted by the Finance Act, 2002, w.e.f. 1-6-2002. Prior to its omission, sub-section (6), as amended by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975, read as under : "(6) The assets retained under sub-section (5) may be dealt with in accordance with the provisions of section 132B." 49. Omitted by the Finance Act, 2002, w.e.f. 1-6-2002. Prior to its omission, sub-section (7) read as under : "(7) If the Income-tax Officer is satisfied that the seized assets or any part thereof were held by such person, for or on behalf of any other person, the Income-tax Officer may proceed under sub-section (5) against such other person and all the prov .....

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Section 132 - Search and seizure - Income-tax Act, 1961

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..... he authorised officer to the Income-tax Officer* having jurisdiction over such person within a period of fifteen days of such seizure and thereupon the powers exercisable by the authorised officer under sub-section (8) or sub-section (9) shall be exercisable by such Income-tax Officer*." *Should be Assessing Officer. 58. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 59. Substituted for "Chief Commissioner or Commissioner" by the Finance Act, 1997, w.r.e.f. 1-10-1996. Earlier "Chief Commissioner or Commissioner" was substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 60. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. 61. Omitted by the Finance Act, 2002, w.e.f. 1-6-2002. Prior to its omission, sub-section (11), as amended by the Taxation Laws (Amendment) Act, 1984, w.e.f. 1-10-1984 and Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988, read as under : "(11) If any person objects for any reason to an order made under sub-section (5), he may, within thirty days of the date of such order, make an application to the Chief Commissioner or Commissioner, stating therein the .....

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Section 132 - Search and seizure - Income-tax Act, 1961

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..... ted vide Finance (No.2) Act, 2009, w.e.f. 1-10-1998 69. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-06-1994 70. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-06-1994 71. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-04-2009 72. Substituted vide Finance (No.2) Act, 2009, w.e.f. 1-06-1994, before it was read as, "37[or Commissioner] or any such 38[Joint Director] or 39[Joint Commissioner] as may be empowered in this behalf by the Board. 73 Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-10-1998 74. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013 75. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of April, 1962. 76. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of October, 1975 77. Inserted vide THE FINANCE ACT, 2017 w.e.f. Ist day of April 2017. 78. Substituted vide THE FINANCE ACT, 2017 w.e.f. Ist day of April 2017 before it was read as, “66[Explanation 1.-For the purposes of sub-section (9A), "execution of an authorisation for search" shall have the same meaning as assigned to it in Explanation 2 to section 158BE.]” 79. Substituted vide Finance Act, 2022 w.e.f. 01-04-2022 before it was read as "order of a .....

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Section 132 - Search and seizure - Income-tax Act, 1961

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  1. 18/2020 - Dated: 18-3-2020 - Direct Tax Vivad se Vishwas Rules, 2020
  2. 77/2014 - Dated: 10-12-2014 - Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O.1942(E), dated the 19th August, 2011.
  3. 82/2009 - Dated: 11-11-2009 - Section 132 of the Income-tax Act, 1961 - Search & seizure - Empowerment of authorities
  4. F. No. 400-29-2002-IT(B) - Dated: 26-6-2006 - Order under section 119(2)(a) of the Income-tax Act, 1961 regarding Waiver of Interest under Sections 234A, 234B and 234C of the Income Tax Act, 1961.
  5. 354/2001 - Dated: 3-12-2001 - U/Section 120 of the Income-tax Act, 1961 Jurisdiction of Income tax authorities
  6. F. No. 400/234/95-IT(B), - Dated: 23-5-1996 - SECTIONS 234A, 234B AND 234C - Interest payable by assessee - Reduction/waiver of interest by Chief Commissioner/Director General
  7. S.O.3862 - Dated: 6-11-1979 - Central Board of Direct Taxes empowers the following Deputy Directors of Inspection and Inspecting Asstt. Commissioners to authorise action under sub-section (1) of section 132
  8. S.O.347E - Dated: 20-5-1978 - Notifies every Commissioner, for the purpose of passing orders on applications against any order made under sub-section (5) of the said section by an Inspecting Assistant Commissioner, empowered under sections 125 and 125A of the said Act
  9. S.O.311(E) - Dated: 23-4-1976 - Central Government notifies every Commissioner for the purpose of passing orders on applications against any order made under sub-section (5) of the said section
  10. S.O.179(E) - Dated: 15-4-1975 - Central Government notifies Shri R. L. Malhotra, Officer on Special Duty in the Ministry of Finance (Department of Revenue and Insurance), as the authority u/s 132
  11. S.O.513 - Dated: 10-12-1973 - Central Government notifies Shri B. K. Bagchi, Joint Secretary in the Ministry of Finance (Department of Revenue and Insurance), as the authority u/s 132 - Supersedes Notification No. S.O. 1179, dated the 8th April, 1965
  12. S.O. 766(E) - Dated: 10-12-1973 - Supersession of Notification No. S.O. 1179, dated the 8th April, 1965
  13. S.O.1179 - Dated: 8-4-1965 - The Central Government notifies the Central Board of Direct Taxes as the authority u/s 132(11)
  1. Section 9 - Act not to apply in certain cases - Direct Tax Vivad se Vishwas Act, 2020
  2. Section 79A - No set off of losses consequent to search, requisition and survey. - Income-tax Act, 1961
  3. Section 3 - Amount payable by declarant - Direct Tax Vivad se Vishwas Act, 2020
  4. Section 292CC - Authorisation and assessment in case of search or requisition - Income-tax Act, 1961
  5. Section 292C - Presumption as to assets, books of account, etc. - Income-tax Act, 1961
  6. Section 278D - Presumption as to assets, books of account, etc., in certain cases - Income-tax Act, 1961
  7. Section 276CCC - Failure to furnish return of income in search cases - Income-tax Act, 1961
  8. Section 275B - Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132 - Income-tax Act, 1961
  9. Section 275A - Contravention of order made under sub-section (3) of section 132 - Income-tax Act, 1961
  10. Section 271AAB - Penalty where search has been initiated - Income-tax Act, 1961
  11. Section 271AAA - Penalty where search has been initiated - Income-tax Act, 1961
  12. Section 271 - Failure to furnish returns, comply with notices, concealment of income, etc - Income-tax Act, 1961
  13. Section 253 - Appeals to the Appellate Tribunal - Income-tax Act, 1961
  14. Section 246A - Appealable orders before Commissioner (Appeals) - Income-tax Act, 1961
  15. Section 246 - Appealable orders - Income-tax Act, 1961
  16. Section 245MA - Dispute Resolution Committee - Income-tax Act, 1961
  17. Section 2(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961
  18. Section 158BI - Chapter not to apply after certain date - Income-tax Act, 1961
  19. Section 158BG - Authority competent to make the block assessment - Income-tax Act, 1961
  20. Section 158BFA - Levy of interest and penalty in certain cases - Income-tax Act, 1961
  21. Section 158BE - Time limit for completion of block assessment - Income-tax Act, 1961
  22. Section 158BD - Undisclosed income of any other person - Income-tax Act, 1961
  23. Section 158BC - Procedure for block assessment - Income-tax Act, 1961
  24. Section 158BA - Assessment of undisclosed income as a result of search - Income-tax Act, 1961
  25. Section 158B - Definitions - Income-tax Act, 1961
  26. Section 153C - Assessment of income of any other person - Income-tax Act, 1961
  27. Section 153B - Time limit for completion of assessment under section 153A. - Income-tax Act, 1961
  28. Section 153A - Assessment in case of search or requisition - Income-tax Act, 1961
  29. Section 149 - Time limit for notice - Income-tax Act, 1961
  30. Section 148A - Conducting inquiry, providing opportunity before issue of notice under section 148 - Income-tax Act, 1961
  31. Section 147 - Income escaping assessment - Income-tax Act, 1961
  32. Section 144 - Best judgment assessment - Income-tax Act, 1961
  33. Section 143 - Assessment - Income-tax Act, 1961
  34. Section 142A - Estimate by Valuation Officer in certain cases - Income-tax Act, 1961
  35. Section 142 - Inquiry before assessment - Income-tax Act, 1961
  36. Section 139 - Return of income - Income-tax Act, 1961
  37. Section 132B - Application of seized or requisitioned assets - Income-tax Act, 1961
  38. Section 132A - Powers to requisition books of account, etc. - Income-tax Act, 1961
  39. Section 131 - Power regarding discovery, production of evidence, etc. - Income-tax Act, 1961
  40. Section 124 - Jurisdiction of Assessing Officers - Income-tax Act, 1961
  41. Section 120 - Jurisdiction of income-tax authorities - Income-tax Act, 1961
  42. Section 113 - Tax in the case of block assessment of search cases - Income-tax Act, 1961
  43. Rule 44DAD - Definitions - Income-tax Rules, 1962
  44. Rule 2 - Definitions - The Direct Tax Vivad Se Vishwas Rules, 2020
  45. Rule 112F - Class or Classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the A.Y - Income-tax Rules, 1962
  46. Rule 112D - Requisition of books of account, etc. - Income-tax Rules, 1962
  47. Rule 112B - Release of articles under section 132(5) - Income-tax Rules, 1962
  48. Rule 112A - Inquiry under section 132 - Income-tax Rules, 1962
  49. Rule 112 - Search and seizure. - Income-tax Rules, 1962
  50. Form No. 45B - Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961
  51. Form No. 45A - Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961
  52. Form No. 45 - Warrant of authorisation under section 132 of the Income-tax Act, 1961, and rule 112(1) of the Income-tax Rules, 1962