Section 292CC — Specialised

Function in the statutory architecture

Section 292CC deals with search authorisations and requisitions that name more than one person. Notwithstanding anything else in the Act, it is not necessary to issue an authorisation under s. 132 or make a requisition under s. 132A separately in the name of each person.

Where an authorisation or requisition mentions more than one person, that is not to be construed as issued in the name of an association of persons or body of individuals consisting of them.

Operative consequences

• One authorisation or requisition can validly cover several persons.
• The persons named are not treated as a single association of persons or body of individuals by reason only of joint naming.
• The assessment or reassessment must be made separately in the name of each person mentioned in the authorisation or requisition.

Status

Section 292CC is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.

The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 525.