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Rule 148Published

Rule 148: Income-tax search authorisation, witnesses and seized-property safeguards

Rule 148 sets the procedure for a section 247 search and seizure. It covers written authority, access and search powers, witnesses, copies of seizure lists, packaging, custody and later opening of sealed packages. Read these procedural safeguards with the current parent Act.

Official notified Income-tax Rules, 2026

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Rule 148 - Search and Seizure under section 247

(1) The powers of search and seizure under section 247 shall be exercised in accordance with sub-rules (2) to (21).

(2) The authorisation under— (a) section 247(1) by the approving authority, as is empowered by the Board in this behalf, or any Joint Director or Joint Commissioner, so authorised by such approving authority, shall be in Form No. 82; (b) section 247(2) by a Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, shall be in Form No. 83; and (c) section 247(3) by a Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, shall be in Form No. 84.

(3) Every authorisation referred to in sub-rule (2) shall be in writing under the signature of the officer issuing the authorisation and shall bear his seal.

(4) Any person in charge of or in any building, place, vessel, vehicle or aircraft authorised to be searched shall, on demand by the authorised officer and on production of the authority, allow him free ingress thereto and afford all reasonable facilities for a search therein.

(5) If ingress into such building or place cannot be obtained by the authorised officer, even after notification of his authority and the purpose and demand of admittance has been duly made, it shall be lawful for the authorised officer, — (i) to enter such building or place and search therein; and (ii) in order to effect an entrance into such building or place for search therein, to break open any outer or inner door or window of any building or place, if required, whether that of the person to be searched or of any other person, with such assistance of police officers or of officers of the Central Government, or of both, or of any person or entity as referred to in section 247(5)(b), as may be required.

(6) If ingress into any vessel, vehicle or aircraft authorised to be searched cannot be obtained by the authorised officer, (a) it shall be lawful for the authorised officer to stop any such vessel or vehicle or, in the case of an aircraft, compel it to stop or land, and search any part of the vessel, vehicle or aircraft; or (b) even after notification of his authority and purpose and demand of admittance has been duly made, it shall be lawful for the authorised officer, in order to affect an entrance into such vessel, vehicle or aircraft for search therein, to break open any outer or inner door or window of such building, place, vessel, vehicle or aircraft, whether that of the person to be searched or of any other person, with such assistance of police officers or of officers of the Central Government or of both, or of any person or entity as referred to in section 247(5)(b), as may be required.

(7) If any building, place, vessel, vehicle or aircraft authorised to be searched is occupied by a woman, who according to custom does not appear in public, the authorised officer shall, before entering such building, place, vessel, vehicle or aircraft, give notice to such woman that she is at liberty to withdraw and shall afford her every reasonable facility for withdrawing.

(8) The authorised officer may require any person, who is the owner of or has the immediate possession or control of any box, locker, safe, almirah or any other receptacle or access to computer system situate in such building, place, vessel, vehicle or aircraft, to allow access, including by opening the same, to inspect or examine its contents, or any information stored therein.

(9) Where the keys of such box, locker, safe, almirah or any other receptacle or access code to such computer system are not available or where such person fails to comply with requirement mentioned in sub-rule (8), the authorised officer may cause any action to be taken, including the breaking open of such box, locker, safe, almirah, other receptacle, or overriding the access code to such computer system, which he may consider necessary for carrying out all or any of the purposes specified in the authority issued under sub-rule (2).

(10) Any person referred to in section 247(1)(iv) may be searched by the authorised officer with such assistance as he may consider necessary for carrying out all or any of the purposes specified in the authority issued under sub-rule (2) and where such person is a woman, the search shall be made by another woman with a strict regard to decency.

(11) Before making a search, the authorised officer shall,— (a) where a building or place is to be searched, call upon two or more respectable persons who are inhabitants of the locality in which the building or place to be searched is situate, or of any other locality if no such inhabitant of the said locality is available or willing to be a witness to the search; and (b) where a vessel, vehicle or aircraft is to be searched, call upon any two or more respectable persons, to attend and witness the search and may issue an order in writing to them or any of them so to do.

(12) Any person who, without reasonable cause, refuses or neglects to attend and witness a search under section 247, when called upon to do so by an order in writing delivered or tendered to him, may be considered to have committed an offence under section 222 of the Bharatiya Nyaya Sanhita, 2023(45 of 2023) and suitable proceedings can be initiated against such person.

(13) The search shall be made in the presence of the witnesses referred to in sub-rule (11) and the following shall be signed by such witnesses:- (a) the statement made under section 247(6) by any person; and (b) a list of all assets seized and material seized, prepared by the authorised officer, in the course of such search.

(14) No person witnessing a search shall be required to attend as a witness of the search in any proceedings under the Act, unless specially summoned.

(15) The occupant of the building, place, vessel, vehicle or aircraft searched (including the person in charge of such vessel, vehicle or aircraft or some person on his behalf), shall be permitted to attend during the search and a copy of the lists prepared under sub-rule (13) shall be delivered to such occupant or person.

(16) When any person is searched under section 247 (1) (iv), a list of all assets seized and material seized shall be prepared and a copy thereof shall be delivered to such person.

(17) The authorised officer shall place or cause to be placed, all the assets seized and material seized during the search, except money and the books of account and documents, which are in physical form, in a package or packages, and shall list them with the details of such assets and materials seized and placed therein.

(18) Every package shall bear an identification mark and the seal of the authorised officer, and the occupant of the building, place, vessel, vehicle or aircraft (including the person in charge of such vessel, vehicle or aircraft or any other person on his behalf) searched, shall also be permitted to place his seal or signature on them and a copy of the list with details of such packages, along with details of such assets and materials seized and placed therein, shall be delivered to such occupant or person.

(19) The authorised officer may convey all the assets and materials seized, including the package or packages, if any, referred to in sub-rule (17), the list of assets and materials seized and statements recorded during the search to the office of any income-tax authority not below the rank of Income-tax Officer (herein referred to as the Custodian). Any money seized in the search may also be deposited with the custodian.

(20) (a) The Custodian shall take such steps, as he may consider necessary, for the safe custody of all the assets and materials which has been handed over to him under sub-rule (19). (b) The Custodian may deposit, for safe custody, all or any of the packages, preferably, in the strong room maintained by the office of the Director General, or where strong room facility is not available, in safe deposit lockers hired by the Director General or Principal Director or Director or Chief Commissioner or Principal Commissioner or Commissioner, in the State Bank of India or any of its subsidiaries or any other nationalised (or authorised) bank, for the said purpose. (c) The strong room or safe deposit locker referred to in clause (b) shall be operated jointly by two officers nominated by the Director General. (d) Where any money has been deposited with the Custodian, he may credit the money, or remit the money through the nearest branch of the Reserve Bank of India or the State Bank of India or of its subsidiaries or any authorised bank for being credited, in the Personal Deposit Account of the Director General or Principal Director or Director or Chief Commissioner or Principal Commissioner or Commissioner, in the branch of the Reserve Bank of India or the State Bank of India or of its subsidiaries or any authorised bank, at the place where the office of such authority is situate.

(21) (a) Whenever any sealed package is required to be opened for any of the purposes of the Act, the authorised officer may, unless he is himself the Custodian, requisition the same from the Custodian and on receipt of the requisition, such package or packages, as the case may be, shall be delivered to him by the Custodian and the authorised officer, after giving a reasonable notice to the person (from whose custody the contents of such package were seized) to be present, may break any seal and open such package in the presence of two respectable witnesses, and such person, if present. (b) The person referred to in clause (a) shall be permitted to be present till all or any of the contents of such package are placed in a fresh package or packages and sealed in the manner specified in sub-rules (17) and (18) or delivered to such person or the Custodian, as the case may be.

(22) The Assessing Officer to whom the assets and materials seized have been handed over under section 251(1) shall have all the powers conferred on the authorised officer under sub-rules (19) and (21).

Rule breakdown

Check the written search authorisation

The three identified parent-section authorisations use Forms 82, 83 and 84 respectively. Each must be in writing, signed by the issuing officer and bear the officer’s seal.

Identify the authority produced and the premises, place or person covered. Keep a factual record and obtain professional advice about any concern without obstructing the lawful procedure.

Access powers include physical receptacles and computer systems

The rule requires access and reasonable search facilities upon the stated demand and production of authority. It also addresses access to boxes, lockers and computer systems and the permitted actions if keys or access codes are unavailable or the requirement is not complied with.

Preserve records and cooperate with lawful requirements. Do not delete or alter information during a search; raise questions about scope through the appropriate legal process.

Witness and attendance safeguards

Before the search the officer calls the specified two or more respectable witnesses. For buildings or places, local inhabitants are used, with the stated alternative where none is available or willing. The search occurs in their presence.

The occupant or the identified person on the occupant’s behalf is permitted to attend. A person witnessing the search is not required to attend later proceedings as a search witness unless specially summoned.

Women’s search and entry safeguards

A search of a woman is made by another woman with strict regard to decency. The rule separately provides notice and reasonable withdrawal facilities before entering a place occupied by a woman who, according to custom, does not appear in public.

These are distinct protections; the personal-search rule should not be confused with the entry provision.

Statements, seizure lists and copies

Witnesses sign the stated section 247(6) statement and the list of assets and material seized. The occupant receives the list described in the rule; a person personally searched receives a copy of that person’s seizure list.

Read and preserve the lists, identify the items accurately and record any factual discrepancy through the appropriate process. Keep the search documentation together.

Packaging, seals and custody

The rule specifies packaging and listing, with exceptions for money and physical books and documents. Packages carry an identification mark and officer’s seal; the occupant or representative may add a seal or signature and receives the stated package details.

The custodian takes safekeeping steps. The rule also addresses strong-room or locker custody, joint operation by nominated officers and the treatment of seized money.

Later opening of sealed packages

Before opening a package, the authorised officer gives reasonable notice to the person from whose custody the contents were seized. Opening occurs before two respectable witnesses and that person, if present.

The person may remain until the contents are repackaged and sealed or delivered as specified. Retain the notice and updated package record.

Practical response file

Keep the authority details, chronology, witness information, seizure lists, package particulars and later notices in a secure compliance file. Arrange qualified advice for the applicable Act provisions and subsequent proceedings.

This guide describes the procedure; it does not replace case-specific analysis of the authority, scope or remedies.

Key takeaways

Written signed and sealed authority

Forms 82–84 serve distinct authorisations.

Witnesses and copies

The rule prescribes attendance, signatures and seizure lists.

Digital access is covered

Computer-system access appears expressly in the procedure.

Package reopening has safeguards

Notice and witnesses are required as specified.

Practical checklist

  • Preserve all records and search documentation.
  • Cooperate with lawful access requirements.
  • Check and retain seizure and package lists.
  • Seek case-specific advice on the authority and subsequent process.

Avoid

  • Do not destroy or alter records.
  • Do not treat a brief summary as the complete statement of powers or remedies.

FAQs

Is the occupant permitted to attend the search?

Sub-rule (15) permits the occupant or the identified person on the occupant’s behalf to attend and provides for delivery of the specified lists.

Who searches a woman?

Another woman, with strict regard to decency.

Does the rule cover access codes to computer systems?

Yes. Sub-rules (8) and (9) expressly cover computer-system access and the stated circumstances for overriding an access code.

Can a seized sealed package be opened without the stated notice process?

Sub-rule (21) provides reasonable notice to the person concerned and opening in the presence of two respectable witnesses and that person if present.

Glossary

Custodian
The income-tax authority of at least the stated rank receiving seized assets and material for custody under sub-rule (19).

Official sources