Search and seizure

For all or any of the purposes listed in a sub-section, the authorised official may requisition the assistance of any police officer, any officer of the Central Government, or both, and it is the responsibility of every such officer to comply with such a request. When it is not practical to seize any such books of accounts, other documents, money, bullion, jewellery, or other valuable item or thing for reasons other than those mentioned in the sub-section, the authorised officer may assist an order on the owner or the person who is in instant possession or control thereof that he shall not remove, part with, or otherwise deal with it apart from the previous permission of such officer and such officer may start taking such actions as be necessary for ensuring compliance with above sub- section.

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To clear up any confusion, it is expressly announced that serving an order as described in this sub-section will not be regarded to constitute the seizure of such books of account, other papers, money, bullion, jewellery, or other valuable items under the provisions of the above sub-section. Any assertion made by the person under oath during the investigation may then be used as evidence in any proceeding. The authorised officer may question under oath any person who is believed to be in possession or control of any books of accounts, documents, money, bullion, jewellery, or other valuable item or thing during the course of the search or seizure.

 

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For the avoidance of doubt, it is hereby stated that the examination of any person under this sub-section may be in relation to all matters in relation for the purposes of any investigative process connected with any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act, as well as in relation to any books of accounts, other documents, or assets found as a result of search.

In the event that any books of account, other documents, cash, bullion, jewellery, or other valuable item is discovered in the possession or control of a person during a search, it may be assumed that the person is the owner of the books of account, other documents, cash, bullion, jewellery, and other valuable item, and that the information contained in the books of account and other documents is correct.

 

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