Powers to requisition
[Section-248 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 248(1) of Income Tax Act 2025
248(1) Where the approving authority, in consequence of information in his possession, has reason to believe that—
- (a) any person to whom a summons under section 246(1), or notice under section 268(1) was issued to produce, or cause to be produced, any books of account or other documents or any information stored in an electronic media or a computer systems has omitted or failed to produce, or cause to be produced, such books of account or other documents, or any information stored in an electronic media or a computer systems as required by such summons or notice and the said books of account or other documents or such electronic media or computer systems have been taken into custody by any officer or authority under any other law in force; or
- (b) any books of account or other documents or any information stored in an electronic media or a computer systems will be useful for, or relevant to, any proceeding under this Act and 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, such books of account or other documents or any information stored in an electronic media or a computer system on the return of such books of account or other documents or such electronic media or computer system by any officer or authority by whom or which such books of account or other documents or such electronic media or computer system have been taken into custody under any other law in force; or
- (c) any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of this Act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law in force,
then, the approving authority may authorise any, Joint Director or Joint Commissioner or Assistant Director or Assistant Commissioner or Income-tax Officer (hereinafter in this section and in section 489(2) referred to as the requisitioning officer) to require the officer or authority referred to in clause (a) or (b) or (c), to deliver such assets or books of account, other documents or such electronic media or computer system to the requisitioning officer.
Section 248(2) of Income Tax Act 2025
248(2) On a requisition being made under sub-section (1), the officer or authority referred to in clause (a) or (b) or (c), of that sub-section, shall deliver such assets or books of account or other documents or electronic media or computer system to the requisitioning officer either forthwith or when such officer or authority is of the opinion that it is no longer necessary to retain the same in his or its custody.
Section 248(3) of Income Tax Act 2025
248(3) Where any assets or books of account or other documents or electronic media or computer system have been delivered to the requisitioning officer, the provisions of sections 247(7) to (11), 250 and 251 shall, so far as may be, apply as if such books of account or other documents or electronic media or computer system or assets had been seized under section 247 by the requisitioning officer from the custody of the person referred to in sub-section (1) (a) or (b) or (c), and as if for the words “the authorised officer”, occurring in any of the aforesaid sections 247(7) to (11), 250 and 251, the words “the requisitioning officer” were substituted.
FAQs on Section 248(3) of Income Tax Act 2025
What is the main purpose of Section 248 of the Income Tax Act, 2025?
Section 248 empowers certain income-tax authorities to requisition books, documents, electronic records, or assets from other authorities who have taken them into custody under any other law, when such items are useful or relevant for proceedings under this Act.
Who can issue the requisition under Section 248?
A requisition can be issued by a requisitioning officer, who is authorised by the approving authority. The requisitioning officer may be a Joint Director, Joint Commissioner, Assistant Director, Assistant Commissioner, or an Income-tax Officer.
What are the conditions under which a requisition can be made under clause (a) of Section 248(1)?
A requisition can be made if a person who received a summons or notice under Sections 246(1) or 268(1) failed to produce the required records or electronic data, and such materials have been taken into custody by another authority under any other law.
When can a requisition be made under clause (b) of Section 248(1)?
A requisition can be made if the records or electronic data are expected to be useful or relevant to proceedings under this Act, and it is believed that the person concerned will not produce them upon their return by the authority holding them.
What does clause (c) of Section 248(1) refer to?
Clause (c) refers to a situation where assets held by another authority under any law represent, wholly or partly, income or property not disclosed under this Act by the person from whom such assets were taken.
What happens after a requisition is made under Section 248(1)?
Under Section 248(2), the officer or authority who holds the items must deliver them to the requisitioning officer either immediately or once it is no longer necessary for that officer or authority to retain them.
What is the effect of delivery of requisitioned items to the requisitioning officer under Section 248(3)?
Once delivered, the provisions of Sections 247(7) to 247(11), 250, and 251 apply to the requisitioned items as if they had been seized under Section 247 by the requisitioning officer.
Who is the ‘approving authority’ referred to in Section 248?
The ‘approving authority’ is a higher-level officer authorised to assess and approve the need for requisitioning, though the Act does not define the exact designation in this section.
Can requisition be made for electronic records and computer systems?
Yes, requisition can include information stored in electronic media or computer systems, if relevant to proceedings under this Act.
Does Section 248 allow requisition from authorities under other laws?
Yes, the section specifically enables requisitioning of materials from officers or authorities who have custody of the assets or documents under any other law in force.
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