Rule 151: Requisition of records, assets and computer-system information
Rule 151 governs the requisition procedure under section 248. It requires written, signed and sealed Form 86 authority, a written requisition and the specified copies, lists, packaging and custody steps when material is delivered.
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Rule 151 - Requisition of books of account, etc. under section 248
(1) The authorisation under section 248(1) by the Director General or Director or the Chief Commissioner or Commissioner shall be made in Form No. 86, shall be in writing under the signature of the officer issuing the authorisation and shall bear his seal.
(2) The officer authorised to make a requisition under section 248(1) (herein referred to as the requisitioning officer) shall make the requisition in writing to the officer or authority referred to in section 248(1)(a) or (b) or (c) (herein referred to as the delivering officer or authority) calling upon the delivering officer or authority to deliver the books of account or other documents, or assets or computer system containing information specified in the requisition to him, which shall be accompanied by a copy of the authorisation made in Form No. 86 and a copy of the requisition, along with a copy of the said authorisation, shall be forwarded to the person referred to in section 248(1)(a) or (b) or (c).
(3) (a) The delivering officer or authority shall prepare a list of books of account or other documents, or assets or computer system containing information delivered to the requisitioning officer; (b) before effecting delivery of books of account or other documents, or assets or computer system containing the information so requisitioned, the delivering officer or authority shall place or cause to be placed such things, except money and the books of account and documents in physical form, in a package or packages which shall be listed with details of such things and placed therein; (c) every package referred to in clause (b) shall bear an identification mark and seal, of the requisitioning officer or of any other income-tax authority not below the rank of Income-tax Officer, on his behalf and also of the delivering officer or authority; (d) the person referred to in section 248(1)(a) or (b) or (c), as the case may be, or any other person on his behalf shall also be permitted to place his seal or signature on the said package or packages; and (e) a copy of the list prepared under clause (b) shall be delivered to such person and a copy thereof shall also be forwarded by the delivering officer to the approving authority.
(4) The provisions of sub-rules (19) to (22) of rule 148 and rule 152 shall, so far as may be, apply as if the things delivered to the requisitioning officer under section 248 had been seized under section 247(1) by the requisitioning officer from the custody of the person referred to in section 248(1)(a) or (b) or (c), as the case may be, and the said rules and sub-rules shall be read, as if for the words "the authorised officer" occurring therein, shall be read the words "the requisitioning officer" were substituted.
Rule breakdown
Written Form 86 authority
The identified senior authority issues the section 248(1) authorisation in Form 86, in writing under signature and seal.
Keep the requisition distinct from a search authorisation under section 247; the procedures and forms are not interchangeable.
The requisition identifies what must be delivered
The requisitioning officer writes to the delivering officer or authority specifying the books, documents, assets or computer system containing information to be delivered. It accompanies a copy of Form 86.
Copies of the requisition and authority are also forwarded to the person identified by the cited section 248 clauses.
Delivery lists and packaging
The delivering authority prepares the list. Before delivery the stated things are packaged and listed, with the specified exception for money and physical books and documents.
Packages have identification marks and the required seals. The concerned person or representative is also permitted to add a seal or signature, and the stated list copies are delivered or forwarded.
Custody and release rules are incorporated
Rule 148(19)–(22) and Rule 152 apply so far as may be, with the requisitioning officer substituted as specified.
Review those provisions for subsequent custody, package opening and release of remaining assets rather than assuming delivery ends the process.
Preserve a complete requisition trail
Maintain the authority, requisition, delivery list, package particulars and correspondence in one file. Reconcile the delivered items and seek advice on any disputed factual or legal issue.
Preserve the underlying records and comply with lawful requirements; this guide does not replace analysis of the parent section.
Key takeaways
Form 86
The requisition authority has its own prescribed form.
Copies and lists
The rule provides a documented delivery trail.
Custody rules continue
The incorporated search-custody and release provisions remain relevant.
Practical checklist
- Keep the authority and requisition copies.
- Reconcile the delivery and package lists.
- Preserve records and subsequent custody notices.
Avoid
- Do not confuse search and requisition forms.
FAQs
Is Form 86 the same as the search forms?
No. Rule 151 prescribes Form 86 for the section 248 requisition authorisation.
Can the concerned person add a seal or signature?
Sub-rule (3)(d) permits the specified person or representative to do so on the packages.
Does the rule address computer-system information?
Yes. It expressly includes the specified computer system containing information in the requisition and delivery provisions.
Glossary
- Requisitioning officer
- The officer authorised to make the section 248(1) requisition under this rule.