Section-251: Copying, extraction, retention and release of books of account and documents seized or requisitioned

Section-251 : Copying, extraction, retention and release of books of account and documents seized or requisitioned

Section-251 seeks to provide for authority and procedures to deal with books of accounts and documents seized or requisitioned under clauses 247 and 248 of the proposed legislation and provides time limitations for their retention by the authorities concerned. Learn to understand the section-251 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-251 as per act

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).
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.
The authorised officer may––
1. 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;
2. 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.
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.
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.