Copying, extraction, retention and release of books of account and documents seized or requisitioned
[Section-251 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 251(1) of Income Tax Act 2025
251(1) Where, the authorised officer, referred to in section 247(1)(b) has no jurisdiction over the person from whom the assets or books of account or other documents or electronic media or computer system were seized or requisitioned under section 247(1) or 248, he shall hand over the seized or requisitioned assets or books of account or other documents or electronic media or computer system to the Assessing Officer having jurisdiction over such person and such Assessing Officer thereupon shall exercise the powers under sub-sections (2) to (4).
Section 251(2) of Income Tax Act 2025
251(2) The authorised officer or the Assessing Officer referred in sub-section (1), shall, on an application made by the person referred to therein, allow him to make copies or take extracts from, the material seized or requisitioned, at such place and time as appointed, and in the presence of a person empowered by such officer in this behalf.
Section 251(3) of Income Tax Act 2025
251(3) The authorised officer may––
- (a) retain the material seized or requisitioned, under section 247 or 248, up to one month from the end of the quarter in which the order of assessment or reassessment or recomputation is made;
- (b) retain such material seized or requisitioned, beyond the period specified in clause (a), after recording reasons in writing and obtaining approval from the approving authority.
Section 251(4) of Income Tax Act 2025
251(4) The approving authority shall not allow the retention of material seized or requisitioned, beyond thirty days from the date on which all proceedings under this Act in respect of the years for which the material seized or requisitioned are relevant, are completed.
Section 251(5) of Income Tax Act 2025
251(5) If a person legally entitled to the material seized or requisitioned under section 247(1) or section 248, objects for any reason, to the approval given by approving authority under sub-section (3)(b), he may make an application to the Board stating therein the reasons for such objection and requesting for the return of the material seized or requisitioned and the Board may, after giving the applicant an opportunity of being heard, pass such orders as it thinks fit.
FAQs on Section 251 of Income Tax Act 2025
Who is required to hand over the seized or requisitioned material when the authorised officer has no jurisdiction over the person?
The authorised officer must hand over the seized or requisitioned assets or materials to the Assessing Officer having jurisdiction over that person.
What happens after the jurisdictional Assessing Officer receives the seized or requisitioned material?
The Assessing Officer assumes the powers under sub-sections (2) to (4) of Section 251.
Can a person request to copy or extract documents or data that have been seized or requisitioned?
Yes, the person from whom materials were seized or requisitioned can apply to make copies or take extracts.
Where and how can such copies or extracts be made?
They can be made at the designated place and time in the presence of a person empowered by the authorised officer or the Assessing Officer.
How long can the authorised officer retain the seized or requisitioned materials?
Up to one month from the end of the quarter in which the order of assessment, reassessment, or recomputation is made.
Can the authorised officer retain the material beyond the standard retention period?
Yes, but only after recording reasons in writing and obtaining approval from the approving authority.
What is the maximum time allowed for retention beyond completion of proceedings?
Retention is not allowed beyond thirty days from the date on which all proceedings under the Act for the relevant years are completed.
Who grants approval for retaining seized or requisitioned material beyond the normal period?
The approving authority grants such approval.
Can a person object to the extended retention approved by the approving authority?
Yes, a legally entitled person may object and file an application to the Board.
What does the Board do upon receiving an objection to extended retention?
The Board provides an opportunity of being heard to the applicant and may pass appropriate orders for return of the material.
Who is considered a legally entitled person under this section?
A person who is legally entitled to the seized or requisitioned material under section 247(1) or section 248.
What must be stated in the application to the Board for return of material?
The application must state the reasons for the objection and include a request for the return of the seized or requisitioned material.
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