132. [ Search and seizure. [Substituted by Act 1 of 1965, Section 2, for Section 132 (w.e.f. 12.3.1965).]
(1)[Where the Director General or Director or the Chief Commissioner or Commissioner or Additional Director or Additional Commissioner] [ Substituted by Act 33 of 2009, Section 51, for certain words (w.r.e.f. 1.6.1994).], [or Joint Director or Joint Commissioner] [ Inserted by Act 33 of 2009, Section 51 (w.r.e.f. 1.10.1998).] in consequence of information in his possession, has reason to believe that-(a)any person to whom a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this Act, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of account or other documents as required by such summons or notice, or(b)any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the Indian Income-tax 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 [which has not been, or would not be disclosed] [ Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).] 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),[then,-(A)the [Director General or Director][or the ] [Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).] [Chief Commissioner or Commissioner] [Substituted by Act 4 of 1988, Section 2, for " Director of Inspection" (w.e.f. 1.4.1988).][, as the case may be, may authorise any ] [Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).][Additional Director or Additional Commissioner or] [ Inserted by Act 33 of 2009, Section 51(a)(iii) (w.r.e.f. 1.6.1994).] [Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , Deputy Commissioner" , " Assistant Director" and " Assistant Commissioner" , respectively (w.e.f. 1.10.1998).], [Joint Commissioner] [Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , Deputy Commissioner" , " Assistant Director" and " Assistant Commissioner" , respectively (w.e.f. 1.10.1998).], [Assistant Director or Deputy Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , Deputy Commissioner" , " Assistant Director" and " Assistant Commissioner" , respectively (w.e.f. 1.10.1998).], [Assistant Commissioner or Deputy Commissioner] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , Deputy Commissioner" , " Assistant Director" and " Assistant Commissioner" , respectively (w.e.f. 1.10.1998).][or Income-tax Officer, or [Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).](B)such] [Additional Director or Additional Commissioner or] [ Inserted by Act 33 of 2009, Section 51(a)(iii) (w.r.e.f. 1.6.1994).][Joint Director] [ Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , Deputy Commissioner" , " Assistant Director" and " Assistant Commissioner" , respectively (w.e.f. 1.10.1998).][or ] [Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).] [Joint Commissioner] [Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , Deputy Commissioner" , " Assistant Director" and " Assistant Commissioner" , respectively (w.e.f. 1.10.1998).][, as the case may be, may authorise any Assistant Director or Deputy Director, or ] [Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).][Assistant Commissioner or Deputy Commissioner] [Substituted by Act 21 of 1998, Section 3, for " Deputy Director" , Deputy Commissioner" , " Assistant Director" and " Assistant Commissioner" , respectively (w.e.f. 1.10.1998).][or Income-tax Officer, [Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).](the officer so authorised in all cases being hereinafter referred to as the authorised officer) to-](i)enter and search any [building, place, vessel, vehicle or aircraft ] [ Substituted by Act 41 of 1975, Section 35, for " building or place" (w.e.f. 1.10.1975).]where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept;(ii)break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available;(iia)[ search any person who has got out of, or is about to get into, or is in the building, place, vessel, vehicle or aircraft, if the authorised officer has reason to suspect that such person has secreted about his person any such books of account, other documents, money, bullion, jewellery or other valuable article or thing;] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).](iib)[ require any person who is found to be in possession or control of any books of account or other documents maintained in the form of electronic record as defined in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000), to afford the authorised officer the necessary facility to inspect such books of account or other documents;] [ Inserted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).](iii)seize any such books of account, other documents, money, bullion, jewellery or other valuable article or thing found as a result of such search:[Provided that bullion, jewellery or other valuable article or thing, being stock-in-trade of the business, found as a result of such search shall not be seized but the authorised officer shall make a note or inventory of such stock-in-trade of the business;] [ Inserted by Act 32 of 2003, Section 59 (w.e.f. 1.6.2003).](iv)place marks of identification on any books of account or other documents or make or cause to be made extracts or copies therefrom;(v)make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing:[Provided that where any building, place, vessel, vehicle or aircraft referred to in clause (i) is within the area of jurisdiction of any ] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).][Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).], but such [Chief Commissioner or Commissioner] [Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).][has no jurisdiction over the person referred to in clause (a) or clause (b) or clause (c) then notwithstanding anything contained in ] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] [section 120] [ Substituted by Act 4 of 1988, Section 37, for " section 121" (w.e.f. 1.4.1989).][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 ] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] [Chief Commissioner or Commissioner] [Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).][having jurisdiction over such person may be prejudicial to the interests of the revenue:] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).][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)] [ Inserted by Act 26 of 1988, Section 34 (w.e.f. 1.4.1989).]:[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:] [ Inserted by Act 32 of 2003, Section 59 (w.e.f. 1.6.2003).][Provided also that no authorisation shall be issued by the Additional Director or Additional Commissioner or Joint Director or Joint Commissioner on or after the 1st day of October, 2009 unless he has been empowered by the Board to do so.] [ Inserted by Act 33 of 2009, Section 51 (w.e.f. 1.4.2009).][(1-A) Where any ] [Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).][Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).] [, in consequence of information in his possession, has reason to suspect that any books of account, other documents, money, bullion, jewellery or other valuable article or thing in respect of which an officer has been authorised by the ] [Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).][Director General or Director] [ Substituted by Act 4 of 1988, Section 2, for " Director of Inspection" (w.e.f. 1.4.1988).] [or any other ] [Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] [Chief Commissioner or Commissioner or Additional Director or Additional Commissioner] [ Substituted by Act 33 of 2009, Section 51(b)(i), for " Commissioner or any such Joint Director or Joint Commissioner as may be empowered in this behalf by the Board" (w.r.e.f. 1.6.1994).][or Joint Director or Joint Commissioner] [ Inserted by Act 33 of 2009, Section 51 (w.r.e.f. 1.10.1998).] [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 ] [Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).] [may, notwithstanding anything contained in ] [Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).][section 120] [ Substituted by Act 4 of 1988, Section 37, for " section 121" (w.e.f. 1.4.1988).] [authorise the said officer to take action under any of the clauses aforesaid in respect of such building, place, vessel, vehicle or aircraft.] [Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).][Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).](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) [or sub-section (1-A)] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] 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, [for reasons other than those mentioned in the second proviso to sub-section (1),] [ Inserted by Act 26 of 1988, Section 34 (w.e.f. 1.4.1989).] 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.[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).] [ Inserted by Act 4 of 1988, Section 37 (w.e.f. 1.4.1989).](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.[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.] [ Inserted by Act 4 of 1988, Section 37 (w.e.f. 1.4.1989).][(4-A) 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;(ii)that the contents of such books of account and other documents are true; and(iii)that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which may reasonably be assumed to have been signed by, or to be in the handwriting of, any particular person, are in that person's handwriting, and in the case of a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested.](5)[* * *] [ Sub-Sections (5) to (7) omitted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).](6)[* * *] [ Sub-Sections (5) to (7) omitted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).](7)[* * *] [ Sub-Sections (5) to (7) omitted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).](8)The books of account or other documents seized under sub-section (1) [or sub-section (1-A)] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] shall not be retained by the authorised officer for a period exceeding thirty days from the date of the [order of assessment or reassessment or recomputation under sub-section (3) of section 143 or section 144 or section 147 or] ] [ Substituted by Act 20 of 2002, Section 56, for " one hundred and eight days from the date of the seizure" (w.e.f. 1.6.2002).][section 153-A or clause (c) of section 158-BC] [ Substituted by Act 32 of 2003, Section 59, for " under clause (c) of section 158-BC" (w.e.f. 1.6.2003).][ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] unless the reasons for retaining the same are recorded by him in writing and the approval of the [Chief Commissioner, Commissioner, Director General or Director] [ Substituted by Act 26 of 1997, Section 41, for " Chief Commissioner or Commissioner" (w.r.e.f. 1.10.1996).] for such retention is obtained:Provided that the [Chief Commissioner, Commissioner, Director General or Director] [Substituted by Act 26 of 1997, Section 41, for " Chief Commissioner or Commissioner" (w.r.e.f. 1.10.1996).] shall not authorise the retention of the books of account and other documents for a period exceeding thirty days after all the proceedings under the Indian Income-tax Act, 1922 (11 of 1922), or this Act in respect of the years for which the books of account or other documents are relevant are completed .[(8-A) An order under sub-section (3) shall not be in force for a period exceeding sixty days from the date of the order.] [ Substituted by Act 20 of 2002, Section 56, for sub-Section (8-A) (w.e.f. 1.6.2002).](9)The person from whose custody any books of account or other documents are seized under sub-section (1) [or sub-section (1-A)] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] may make copies thereof, or take extracts therefrom, in the presence of the authorised officer or any other person empowered by him in his behalf, at such place and time as the authorised officer may appoint in this behalf.[(9-A) 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 132-A and 132-B 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 exercisable by the authorised officer under sub-section (8) or sub-section (9) shall be exercisable by such Assessing Officer.] [ Substituted by Act 20 of 2002, Section 56, for sub-Section (9-A) (w.e.f. 1.6.2002).](10)If a person legally entitled to the books of account or other documents seized under sub-section (1) [or sub-section (1-A)] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] objects for any reason to the approval given by the [Chief Commissioner, Commissioner, Director General or Director] [ Substituted by Act 26 of 1997, Section 41, for " Chief Commissioner" (w.r.e.f. 1.10.1996).] under sub-section (8), he may make an application to the Board stating therein the reasons for such objection and requesting for the return of the books of account or other documents [and the Board may, after giving the applicant an opportunity of being heard, pass such orders as it thinks fit] [ Inserted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).].(11)[* * *] [ Sub-Sections (11), (11-A) and (12) omitted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).](11-A) [* * *] [ Sub-Sections (11), (11-A) and (12) omitted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).](12)[* * *] [ Sub-Sections (11), (11-A) and (12) omitted by Act 20 of 2002, Section 56 (w.e.f. 1.6.2002).](13)[ The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches and seizure shall apply, so far as may be, to searches and seizure under sub-section (1) or sub-section (1-A).] [ Substituted by Act 41 of 1975, Section 35, for sub-Section (13) (w.e.f. 1.10.1975).](14)The Board may make rules in relation 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 [any building, place, vessel, vehicle or aircraft] [ Substituted by Act 41 of 1975, Section 35, for " such building or place" (w.e.f. 1.10.1975).] 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.[Explanation 1. - For the purposes of sub-section (9-A), "execution of an authorisation for search" shall have the same meaning as assigned to it in Explanation 2 to section 158-BE.] [ Substituted by Act 20 of 2002, Section 56, for Explanation 1 (w.e.f. 1.6.2002).]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.
