Section 148 — Search and Seizure under section 247

(1) The powers of search and seizure under section 247 shall be exercised in accordance with sub-rules (2) to (21).
(2) The authorisation under—
(a) section 247(1) by the approving authority, as is empowered by the Board in this behalf, or any Joint Director or Joint Commissioner, so authorised bysuch approving authority, shall be in Form No. 82;(b) section 247(2) by a Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, shall be in Form No. 83; and
(c) section 247(3) by a Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, shall be in Form No. 84.
(3) Every authorisation referred to in sub-rule (2) shall be in writing under the signature of the officer issuing the authorisation and shall bear his seal.
(4) Any person in charge of or in any building, place, vessel, vehicle or aircraft authorised to be searched shall, on demand by the authorised officer and onproduction of the authority, allow him free ingress thereto and afford all reasonable facilities for a search therein.
(5) If ingress into such building or place cannot be obtained by the authorised officer, even after notification of his authority and the purpose and demand ofadmittance has been duly made, it shall be lawful for the authorised officer,—
(i) to enter such building or place and search therein; and
(ii) in order to effect an entrance into such building or place for search therein, to break open any outer or inner door or window of any building or place, ifrequired, whether that of the person to be searched or of any other person,with such assistance of police officers or of officers of the Central Government, or of both or of any person or entity as referred to in section 247(5)(b), as maybe required.
(6) If ingress into any vessel, vehicle or aircraft authorised to be searched cannot be obtained by the authorised officer,
(a) it shall be lawful for the authorised officer to stop any such vessel or vehicle or, in the case of an aircraft, compel it to stop or land, and search any partof the vessel, vehicle or aircraft; or(b) even after notification of his authority and purpose and demand of admittance has been duly made, it shall be lawful for the authorised officer, in orderto affect an entrance into such vessel, vehicle or aircraft for search therein, to break open any outer or inner door or window of such building, place,vessel, vehicle or aircraft, whether that of the person to be searched or of any other person,with such assistance of police officers or of officers of the Central Government or of both, or of any person or entity as referred to in section 247(5)(b), as maybe required.
(7) If any building, place, vessel, vehicle or aircraft authorised to be searched is occupied by a woman, who according to custom does not appear in public, theauthorised officer shall, before entering such building, place, vessel, vehicle or aircraft, give notice to such woman that she is at liberty to withdraw and shallafford her every reasonable facility for withdrawing.
(8) The authorised officer may require any person, who is the owner of or has the immediate possession or control of any box, locker, safe, almirah or anyother receptacle or access to computer system situate in such building, place, vessel, vehicle or aircraft, to allow access, including by opening the same, toinspect or examine its contents, or any information stored therein.
(9) Where the keys of such box, locker, safe, almirah or any other receptacle or access code to such computer system are not available or where such personfails to comply with requirement mentioned in sub-rule (8), the authorised officer may cause any action to be taken, including the breaking open of such box,locker, safe, almirah, other receptacle, or overriding the access code to such computer system, which he may consider necessary for carrying out all or any ofthe purposes specified in the authority issued under sub-rule (2).
(10) Any person referred to in section 247(1)(iv) may be searched by the authorised officer with such assistance as he may consider necessary for carrying outall or any of the purposes specified in the authority issued under sub-rule (2) and where such person is a woman, the search shall be made by another womanwith a strict regard to decency.
(11) Before making a search, the authorised officer shall,—
(a) where a building or place is to be searched, call upon two or more respectable persons who are inhabitants of the locality in which the building or placeto be searched is situate, or of any other locality if no such inhabitant of the said locality is available or willing to be a witness to the search; and(b) where a vessel, vehicle or aircraft is to be searched, call upon any two or more respectable persons,
to attend and witness the search and may issue an order in writing to them or any of them so to do.
(12) Any person who, without reasonable cause, refuses or neglects to attend and witness a search under section 247, when called upon to do so by an order inwriting delivered or tendered to him, may be considered to have committed an offence under section 222 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023)and suitable proceedings can be initiated against such person.
(13) The search shall be made in the presence of the witnesses referred to in sub-rule (11) and the following shall be signed by such witnesses:—
(a) the statement made under section 247(6) by any person; and
(b) a list of all assets seized and material seized, prepared by the authorised officer,
in the course of such search.
(14) No person witnessing a search shall be required to attend as a witness of the search in any proceedings under the Act, unless specially summoned.
(15) The occupant of the building, place, vessel, vehicle or aircraft searched (including the person in charge of such vessel, vehicle or aircraft or some personon his behalf), shall be permitted to attend during the search and a copy of the lists prepared under sub-rule (13) shall be delivered to such occupant or person.
(16) When any person is searched under section 247(1)(iv), a list of all assets seized and material seized shall be prepared and a copy thereof shall be deliveredto such person.
(17) The authorised officer shall place or cause to be placed, all the assets seized and material seized during the search, except money and the books of accountand documents, which are in physical form, in a package or packages, and shall list them with the details of such assets and materials seized and placedtherein.
(18) Every package shall bear an identification mark and the seal of the authorised officer, and the occupant of the building, place, vessel, vehicle or aircraft(including the person in charge of such vessel, vehicle or aircraft or any other person on his behalf) searched, shall also be permitted to place his seal orsignature on them and a copy of the list with details of such packages, along with details of such assets and materials seized and placed therein, shall bedelivered to such occupant or person.
(19) The authorised officer may convey all the assets and materials seized, including the package or packages, if any, referred to in sub-rule (17), the list ofassets and materials seized and statements recorded during the search to the office of any income-tax authority not below the rank of Income-tax Officer(herein referred to as the Custodian). Any money seized in the search may also be deposited with the custodian.
(20) (a) The Custodian shall take such steps, as he may consider necessary, for the safe custody of all the assets and materials which has been handed over tohim under sub-rule (19).
(b) The Custodian may deposit, for safe custody, all or any of the packages, preferably, in the strong room maintained by the office of the Director General, orwhere strong room facility is not available, in safe deposit lockers hired by the Director General or Principal Director or Director or Chief Commissioner orPrincipal Commissioner or Commissioner, in the State Bank of India or any of its subsidiaries or any other nationalised (or authorised) bank, for the saidpurpose.
(c) The strong room or safe deposit locker referred to in clause (b) shall be operated jointly by two officers nominated by the Director General.
(d) Where any money has been deposited with the Custodian, he may credit the money, or remit the money through the nearest branch of the Reserve Bank ofIndia or the State Bank of India or of its subsidiaries or any authorised bank for being credited, in the Personal Deposit Account of the Director General orPrincipal Director or Director or Chief Commissioner or Principal Commissioner or Commissioner, in the branch of the Reserve Bank of India or the StateBank of India or of its subsidiaries or any authorised bank, at the place where the office of such authority is situate.
(21) (a) Whenever any sealed package is required to be opened for any of the purposes of the Act, the authorised officer may, unless he is himself theCustodian, requisition the same from the Custodian and on receipt of the requisition, such package or packages, as the case may be, shall be delivered to himby the Custodian and the authorised officer, after giving a reasonable notice to the person (from whose custody the contents of such package were seized) to bepresent, may break any seal and open such package in the presence of two respectable witnesses, and such person, if present.
(b) The person referred to in clause (a) shall be permitted to be present till all or any of the contents of such package are placed in a fresh package or packagesand sealed in the manner specified in sub-rules (17) and (18) or delivered to such person or the Custodian, as the case may be.
(22) The Assessing Officer to whom the assets and materials seized have been handed over under section 251(1) shall have all the powers conferred on theauthorised officer under sub-rules (19) and (21).