Commissioner competent to perform any function

When the Director-General or Director, the Chief Commissioner or Commissioner, or any Joint Director or Joint Commissioner who may be given the go-ahead in this regard by the Board, has cause to think that:-

(i) any person who was given a notice under a section 16 subparagraph or a summons under a section 37 has neglected or failed to submit, or has caused to be produced, any books of account or other papers as required by such notice or summons, or

(ii) any person to whom the aforementioned notice or summons has been or may be given will not, or will not cause to be submitted, any books of account or other documents that may be helpful for or relevant to any procedure under this Act, or

(iii) Any person who has 639 [any money, bullion, jewellery, or other precious item or thing] in excess of his known assets, the details of which will be relevant to or beneficial in any case under this Act, then,

    (a) any Joint Director or Joint Commissioner, Assistant Director or Deputy Director, Assistant Commissioner or Revenue Officer, or Assistant Commissioner or Income-tax Officers may be authorised by the Director-General or Director, or the Chief Commissioner or Committee member, as the case may be, or

    (b) any Assistant Director, Deputy Director, Assistant Commissioner, or Income-tax Officer may be authorised by such a Joint Director or Joint Commissioner to:

          (1) enter and inspect any building, location, ship, car, plane, or other structure where he has cause to believe that such books of accounts or other documents—or money, bullion, jewellery, or other valuable items or things—are held;

          (2) to search anyone who has exited, is about to enter, or is inside the structure, place, vessel, vehicle, or aircraft if the authorised officer has reason to believe that the person has hidden any such books of account or other documents, [money, bullion, jewellery, or other valuable article or thing] about his person;

          (3) break the lock on any door, box, locker, safe, almirah, or other container to exercise the rights granted by a clause when the keys are not accessible;

          (4) take possession of any such books of accounts, other papers, money, bullion, jewellery, or other valuable items or things discovered after such a search.

There is a lot to know about section 80g of income tax act. As long as the building, place, vessel, vehicle, or aircraft is within the scope of any Chief Commissioner's or Commissioner's jurisdiction but the Chief Commissioner or Commissioner has no jurisdiction over the person, he shall be competent to exercise the powers under this subsection in all cases where he has reason to believe that any delay in obtaining the Chief Commissioner's or Commissioner's authorisation may be detrimental to the interests of the revenue.

The authorised officer may offer an order on the owner or the person who is in instant possession or control of any valuable article or thing, providing that he shall not remove, part with, or otherwise deal with it except with the prior permission of the owner, in cases where it is not possible or practical to take physical custody of any valuable article or thing and discard it to a safe place due to its volume, weight, or other physical features or due to its being of a dangerous nature.

Don't wait more to visit section 80g.