Rule 151 — Requisition of books of account, etc. under section 248. Made under s.247, s.248 of the Income-tax Act, 2025.
Rule 151 gives effect to Section 247 and Section 248 of the Income-tax Act, 2025. A rule cannot go beyond the section it serves: where the two seem to differ, the section governs.
Sub-rule (1) requires the authorisation under section 248(1) by the Director General or Director or the Chief Commissioner or Commissioner to be made in Form No. 86, in writing under the signature of the officer issuing it, and to bear his seal.
Sub-rule (2) governs the requisition itself. The authorised officer, called the requisitioning officer, makes the requisition in writing to the officer or authority referred to in section 248(1)(a), (b) or (c), called the delivering officer or authority, calling on him to deliver the books of account or other documents, or assets or computer system containing information specified in the requisition. The requisition is accompanied by a copy of the Form No. 86 authorisation, and a copy of the requisition along with a copy of that authorisation is forwarded to the person referred to in section 248(1)(a), (b) or (c).
Sub-rule (3) sets out what the delivering officer or authority must do. He prepares a list of the things delivered. Before delivering, he places or causes to be placed the things, except money and books of account and documents in physical form, in a package or packages, which are listed with details of the things placed in them. Every such package bears an identification mark and seal of the requisitioning officer, or of any other income-tax authority not below the rank of Income-tax Officer on his behalf, and also of the delivering officer or authority. The person referred to in section 248(1)(a), (b) or (c), or another person on his behalf, is also to be permitted to place his seal or signature on the package or packages. A copy of the list is delivered to that person and a copy is forwarded by the delivering officer to the approving authority.
Sub-rule (4) applies sub-rules (19) to (22) of rule 148 and rule 152, so far as may be, as if the things delivered to the requisitioning officer under section 248 had been seized under section 247(1) by him from the custody of the person referred to in section 248(1)(a), (b) or (c), reading references to "the authorised officer" in those provisions as references to "the requisitioning officer".
Section 248 lets the Department call in things already in the hands of another officer or authority, but says nothing about the paperwork or the custody. This rule prescribes the form of the authorisation, requires the person whose things they are to be told, and builds a sealed, listed chain of custody so that what arrives can be shown to be what left. Sub-rule (4) then borrows the post-seizure machinery of rule 148 and rule 152 rather than repeating it, so requisitioned material is handled exactly like seized material.
The person whose material is being requisitioned is not left in the dark: sub-rule (2) requires a copy of the requisition and of the Form No. 86 authorisation to be forwarded to him, and sub-rule (3)(d) entitles him or someone on his behalf to place his own seal or signature on the packages. Not everything is packaged; money and books of account and documents in physical form are kept out of the packages by clause (b), though the list under clause (a) still covers everything delivered. The seal requirement is double, of the requisitioning side and of the delivering side, so a package bearing only one is not sealed as the clause requires. Once delivered, the material is treated as if seized under section 247(1) by the requisitioning officer, which is what carries in the retention and release machinery of rule 148(19) to (22) and rule 152.
A Commissioner authorises an officer in Form No. 86 under his signature and seal to requisition books and a computer system lying with another authority. The requisitioning officer writes to that authority enclosing a copy of the authorisation, and forwards a copy of both to the person to whom the books belong. The delivering authority lists everything, places the computer system in a sealed package bearing the seals of both officers while keeping the physical books out of the package, permits the person's representative to add his signature to the package, and gives him a copy of the list.
A person meets it when a copy of the requisition and of the Form No. 86 authorisation is forwarded to him, and again when he is given the list of things delivered and the chance to seal or sign the packages.
The authorisation under section 248(1) by the Director General or Director or the Chief Commissioner or Commissioner shall be made in Form No. 86, shall be in writing under the signature of the officer issuing the authorisation and shall bear his seal.
before effecting delivery of books of account or other documents, or assets or computer system containing the information so requisitioned, the delivering officer or authority shall place or cause to be placed such things, except money and the books of account and documents in physical form, in a package or packages