Short answer: An income-tax search can be carried out only under a written authorisation issued by a senior officer who, on information in hand, believes that undisclosed income or assets exist or that documents will not be produced. You must allow entry and cooperate, but you are entitled to see the authorisation, to have independent witnesses present, to receive copies of the seizure lists, and to be treated with decency throughout.
Which law applies
Searches initiated on or after 1 April 2026 are governed by Section 247 of the Income-tax Act, 2025, which corresponds to Section 132 of the Income-tax Act, 1961. Searches started before that date remain under the 1961 Act. The procedure is set out in Rule 148 of the Income-tax Rules, 2026, and Section 247(10) applies the Bharatiya Nagarik Suraksha Sanhita, 2023 to searches, so far as it is applicable.
When a search can be authorised and what officers may do
Under Section 247(1), the approving authority must, on the basis of information in its possession, believe either that a person has failed (or will fail) to produce books, documents or electronic records called for by a summons or notice, or that the person holds money, bullion, jewellery or other assets, or information about them, representing income or property not disclosed for tax purposes.
The authorised officer may then enter and search buildings, vehicles, vessels and aircraft; break open locks or override access codes where keys or codes are not made available; require reasonable technical assistance to inspect electronic records; search persons suspected of concealing records or assets; place marks on records, take copies and prepare inventories; and seize books, documents, computer systems and assets. Stock-in-trade is excluded from seizure.
Safeguards in the search procedure
Rule 148 contains the core safeguards:
- The authorisation must be in writing (Form 82, 83 or 84, depending on the issuing authority), signed by the issuing officer and bearing his seal.
- Before searching a building, the officer must call two or more respectable inhabitants of the locality as witnesses (or persons from another locality if none is available), and the search takes place in their presence. They sign the statements and the seizure list.
- The occupant or person in charge may attend the search, and copies of the lists must be given to the occupant. A person searched personally receives a copy of the list of items seized from him.
- A woman who customarily does not appear in public must be informed that she may withdraw and be given reasonable facilities to do so. A woman may be searched personally only by another woman, with strict regard to decency.
- Seized items are packed, marked and sealed. The occupant may add his own seal or signature and receives a copy of the package list. Sealed packages may later be opened only after reasonable notice to the person concerned and in the presence of two witnesses.
Statements on oath
Section 247(6) allows the officer to examine any person on oath during the search, and the statement may later be used in evidence. A long-standing CBDT instruction (F. No. 286/2/2003-IT (Inv), dated 10 March 2003) directs officers that no attempt should be made to obtain a confession about undisclosed income during search and survey, and that they should focus on gathering evidence. Read every answer before you sign it.
Related questions
Can I ask my lawyer or chartered accountant to be present?
The law does not require the search to pause until an adviser arrives. The occupant is entitled to attend the search, and you may inform your adviser. Take advice promptly on the statement recorded and on any follow-up summons or notice.
Do I have to give passwords to my phone and laptop?
Section 247(1) allows the officer to require reasonable technical assistance, including access codes, to inspect electronic records, and to override access codes where they are not provided. Ask that every device and data copy taken be recorded in the panchnama.
Can my bank account or locker be frozen during a search?
Yes. Where seizure is not practicable, a restraint order may be issued under Section 247(4). For bank accounts, lockers and computer systems, such an order is not treated as a seizure and lapses after 60 days.
Can the officers seize my business stock?
Stock-in-trade is excluded from seizure under Section 247(1), although it may be listed in an inventory. Keep the stock register available so that any inventory can be reconciled.
Practical points
- Ask to see the authorisation and note the names and designations of the officers and the time the search begins and ends.
- Make sure independent witnesses are present and that they sign the panchnama and seizure lists.
- Read each page of a statement before signing, correct errors at once and ask for a copy.
- Keep your own record of devices, cash, jewellery and documents taken, with the seal numbers.
- Do not move, conceal or destroy records; that creates separate legal exposure.
Sources: Income Tax Department, Section 247 of the Income-tax Act, 2025; TaxHeal, Rule 148 of the Income-tax Rules, 2026; ITATOnline, CBDT instruction dated 10 March 2003.
For a confidential discussion on income-tax search and assessment matters, see Income-tax Search and Seizure.
General legal information only; not legal advice or solicitation.
