Section 249: reasons not to be disclosed

Introduction

Section 249 bars disclosure of the recorded reason to believe or reason to suspect referred to in sections 247 or 248. Its wording names any person, authority and the Appellate Tribunal as recipients to whom those recorded reasons are not to be disclosed.

Key takeaways

What Section 249 says

"The reason to believe or reason to suspect, as referred to in section 247 or 248, recorded by the income-tax authority shall not be disclosed to any person or authority or the Appellate Tribunal."

Scope and practical relevance

Identify the document or information being requested before applying the restriction. Section 249 addresses the recorded reason to believe or reason to suspect referred to in Section 247 or 248. The reasons behind authorising an action and the evidence or material used in a later assessment are different questions.

The provision should not be described as a blanket rule that every document connected with a search is confidential. Equally, it does not create a general entitlement to other documents. The legal basis for obtaining a particular record must be examined separately.

Limits of this provision

Section 249 states a non-disclosure rule for the specified reasons; it does not itself determine whether a search or requisition is valid. A case-specific challenge and the available remedy require analysis of the applicable law and record.

Do not infer that the restriction dispenses with the statutory conditions for taking action under Sections 247 or 248. The power to take action and disclosure of the recorded reasons are separate issues.

Step-by-step review

1. Identify whether the action is a search under Section 247 or a requisition under Section 248.

2. Specify exactly which record is sought and whether it is the recorded reason protected by Section 249.

3. Preserve the communications and records actually available and separate any request for other material from a request for the protected reasons.

4. Obtain advice on the appropriate procedure for the issue without assuming Section 249 decides the merits of a challenge.

Hypothetical example

Hypothetical illustration: a company seeks both the recorded reasons for authorising a search and a document relied on in a subsequent proceeding. Section 249 expressly addresses the first request. The second request needs its own procedural analysis; the existence of Section 249 does not alone answer every question about access to later assessment material.

Records to prepare

The communication identifying the search or requisition.

A precise description of each record requested and the purpose of the request.

The authority’s response and the procedural record of any related challenge.

Official amended Act source

• Income-tax Act, 2025 as amended by Finance Act, 2026: Section 249

Step-by-step flow for applying Section 249

1. 1

   Is the material the reason to believe or reason to suspect recorded under Section 247 or 248?

   • No: Section 249 does not apply to it; check whether another provision governs access.
   • Yes: Go to the next step.
2. 2

   Was it recorded by the income-tax authority?

   Section 249 covers the reasons recorded by the income-tax authority for a search or requisition.

3. 3

   Who is asking for it?

   The recorded reasons are not to be disclosed to any person, any authority or the Appellate Tribunal.

4. 4

   What else should be considered?

   Section 249 only bars disclosure of the recorded reasons. It does not itself decide whether the search or requisition was valid, and it does not cover other material such as the books or assets taken.

Practical checklist

Glossary

Recorded reasons

The reason to believe or reason to suspect recorded by the authority as referred to in Sections 247 or 248.

Requisition

The action under Section 248 referenced in the non-disclosure rule.

Frequently asked questions