Section 248 — Power to Requisition | ITA 2025

Section 248 — - POWER TO REQUISITION

Section 248 is the substantive equivalent of 1961 s. 132A -- the COMPANION COERCIVE POWER to s. 247 (search and seizure) authorising income-tax authorities to REQUISITION books / documents / assets that are in possession of OTHER AUTHORITY (police / customs / state revenue / enforcement directorate / etc.) for income-tax investigation. The provision avoids duplicate seizure; coordination across enforcement agencies. Where police / customs already have seized items, IT can requisition without conducting separate search. Once requisitioned, items treated as if seized under s. 247 -- subject to s. 250 / 251 / block-assessment framework.

Statutory text — Income-tax Act, 2025

Marginal note -- Power to requisition

(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 131(1) or a notice under section 142(1) of the Income-tax Act, 1961 (43 of 1961) or summons under section 246(1), or notice under section 268(1) of this Act was issued to produce, or cause to be produced, any books of account or other documents, or any information in electronic form or on a computer system has omitted or failed to produce, or cause to be produced, such books of account or other documents, or such information as required by such summons or notice and the said books of account or other documents, or any computer system containing the said information have been taken into custody by any officer or authority75 under any other law for the time being in force; or

(b) any books of account or other documents, or any information in elec- tronic form or on a computer system will be useful for, or relevant to, any proceeding under the Income-tax Act, 1961 (43 of 1961) or 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 such information on the return of such books of account or other documents or computer system containing such information by any officer or authority by whom or by which such books of account or other documents or computer system containing the said information have been taken into custody75 under any other law for the time being 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 the Income-tax Act, 1961 (43 of 1961) or 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 for the time being in force, then, the approving authority may authorise any, Joint Director or Joint Commis- sioner or Assistant Director or Assistant Commissioner or Income-tax Officer (herein 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 or other documents, or computer system containing such information to the requisitioning officer.

(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 computer system containing such information 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.

(3) Where any assets or books of account or other documents, or computer system containing such information have been delivered to the requisitioning officer, the provisions of sections 247(4)(b), 247(7) to (11), 250 and 251 shall, so far as may be, apply as if such books of account or other documents, or computer system containing such information 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 sections 247(4)(b), 247(7) to (11), 250 and 251, the words “the requisitioning officer” were substituted. Reasons not to be disclosed.

Corresponding provision — 1961 regime

INCOME-TAX ACT, 2025	INCOME-TAX ACT, 1961
INCOME-TAX ACT, 2025 -- s. 248	INCOME-TAX ACT, 1961 -- s. 132A
Sub-s. (1) -- Approving authority reason-to-believe + requisition power	1961 s. 132A(1)
Authority categories from whom requisition	1961 s. 132A(1)(a)/(b)/(c)
Items deemed seized post-requisition (s. 247 framework applies)	1961 s. 132A(2)

STATUTORY ARCHITECTURE

ELIGIBLE TRIGGER (sub-s. 1): (I) APPROVING AUTHORITY (typically Pr DGIT / DGIT / Pr DIT / DIT) has INFORMATION giving REASON TO BELIEVE that: (a) Person to whom summons under s. 246 / notice under s. 252 is issued has failed to comply, AND books / documents are in possession of OTHER AUTHORITY; OR (b) Books / documents not produced when required; OR (c) Person possesses undisclosed income / assets and books are with OTHER AUTHORITY. OTHER AUTHORITIES: typically: (a) POLICE - cases under various criminal laws involving seizure (Bharatiya Nyaya Sanhita / formerly IPC); (b) CUSTOMS - foreign-currency / undeclared imports / smuggling cases; (c) STATE REVENUE - state-tax matters with seized records; (d) ENFORCEMENT DIRECTORATE - PMLA / FEMA cases; (e) CBI / SFIO - financial-crime investigations. REQUISITION PROCEDURE: (I) Approving Authority issues AUTHORISATION (akin to search warrant); (II) AUTHORISED OFFICER serves requisition on the other authority; (III) Other authority hands over the books / documents / assets; (IV) Items DEEMED SEIZED under s. 247 from the requisition date. Subsequent procedure (sub-s. 2): items deemed seized -> s. 250 application of seized assets / s. 251 copying / retention / release / s. 294 block-assessment / s. 192 60% tax.

PRACTITIONER NOTES

(i) AWARENESS OF PARALLEL INVESTIGATIONS -- if police / customs / ED case involving seizure, IT often requisitions; coordinate defence across agencies. (ii) CHALLENGES TO REQUISITION -- procedurally similar to search-warrant challenges via writ at HC; reasons-to-believe scrutiny. (iii) COORDINATION OF DEFENCES -- ensure consistency between income-tax / PMLA / customs / police investigations to avoid contradictions. (iv) SUBSEQUENT BLOCK ASSESSMENT -- once requisitioned, full block-assessment framework activates; engage senior counsel.

CROSS-REFERENCES

Section 247 -- Search and seizure.
Section 249 -- Reasons not disclosed.
Section 250 -- Application of seized assets.
Section 251 -- Copying / retention / release.
Section 294 -- Block assessment.
Code of Criminal Procedure / Bharatiya Nagarik Suraksha Sanhita 2023.

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