(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).]
