Section 251
Section 251: copying, extraction, retention and release of books of account and documents seized or requisitioned
Section 251 protects taxpayers whose books of account and documents have been seized (Section 247) or requisitioned (Section 248) by putting limits on how long the tax department can hold on to them, and by giving the taxpayer a right to make copies and to object if retention drags on too long.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
Handover where the searching officer lacks jurisdiction
If the authorised officer who conducted the search does not have jurisdiction over the person concerned, the seized/requisitioned assets and material must be handed over to the Assessing Officer who does have jurisdiction, within one hundred and eighty days from the date the search was initiated or the requisition made. That Assessing Officer then exercises the powers relating to inspection and retention.
Right to inspect and take copies
On an application by the person from whose custody the material was seized, the authorised officer must allow that person (in the presence of the officer or an authorised person) to make copies of, or take extracts from, the seized material, at a time and place appointed by the officer.
How long material can be retained
The authorised officer may retain seized/requisitioned assets and material up to one month from the end of the quarter in which the order of assessment, reassessment or recomputation is made under Section 270(10), 271, 279 or 294(1)(c).
Retention beyond that period is possible only after recording reasons in writing and obtaining approval from the approving authority.
Even with approval, retention cannot continue beyond thirty days from the date on which all proceedings under the Income-tax Act, 1961 or this Act, for the years to which the seized material is relevant, are completed.
Objecting to prolonged retention
If a person legally entitled to the seized/requisitioned material objects to the approval given for retention beyond the standard period, they may apply to the Board, stating the reasons for the objection and requesting the return of the material. The Board must give the applicant an opportunity of being heard before passing such orders as it thinks fit.
Frequently asked questions
Can I get copies of documents seized from me during a search?
Yes - on an application, the authorised officer must allow you (in the officer's or an authorised person's presence) to make copies of, or take extracts from, the seized material, at a time and place the officer appoints.
How long can the tax department keep my seized books and documents?
Ordinarily up to one month from the end of the quarter in which the relevant assessment/reassessment/recomputation order is made. Retention beyond that needs recorded reasons and approval from the approving authority, and cannot in any case continue beyond thirty days after all related proceedings are completed.
What can I do if I think my documents are being held too long?
You can apply to the Board, stating your reasons for objecting to the retention approval, and request the return of the material. The Board must hear you before deciding.
Related sections
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Get help responding to an income-tax search or noticeLast updated 9 September 2026