Draft Income Tax Rule 151: Requisition of books of account, etc. under section 248
Rule 151 of the Draft Income-tax Rules, 2026 sets out the procedure for requisitioning books of account, documents, assets, or computer systems under section 248. It mandates that authorisation for requisition must be issued in Form No. 86 by the Director General, Director, Chief Commissioner, or Commissioner, in writing, bearing the officer’s signature and seal. The authorised requisitioning officer must make a written requisition to the concerned delivering officer or authority, accompanied by a copy of the authorisation, and forward a copy to the concerned person. The delivering officer is required to prepare a detailed list of the materials delivered. Except for money and physical books or documents, requisitioned items must be placed in sealed packages bearing identification marks and seals of both the requisitioning officer (or an authorised income-tax authority) and the delivering officer. The concerned person is also permitted to affix his seal or signature. Copies of the prepared list must be provided to the concerned person and forwarded to the approving authority. Further, the rule applies the custody, storage, and procedural safeguards prescribed under sub-rules (19) to (22) of rule 148 and rule 152, treating requisitioned items as if seized under section 247, thereby ensuring procedural consistency, evidentiary integrity, and accountability in requisition proceedings.
Extract of Rule No. 151 of Draft Income-tax Rules, 2026
Rule 151
Requisition of books of account, etc. under section 248 of the Act.
(1) The authorisation under section 248(1) by the Director General or Director or the Chief Commissioner or Commissioner shall be in Form No. 86, shall be in writing under the signature of the officer issuing the authorisation and shall bear his seal.
(2) The officer authorised to make a requisition under section 248(1) (hereinafter referred to as the requisitioning officer) shall make the requisition in writing to the officer or authority referred to in section 248(1)(a) or (b) or (c) (hereinafter referred to as the delivering officer or authority) calling upon the delivering officer or authority to deliver the books of account or other documents, or assets or computer system containing information specified in the requisition to him. The requisition shall be accompanied by a copy of the authorisation in Form No. 86. A copy of the requisition, along with a copy of the authorisation in Form No. 86, shall be forwarded to the person referred to in section 248(1)(a) or (b) or (c).
(3) (i) The delivering officer or authority shall prepare a list of books of account or other documents, or assets or computer system containing information delivered to the requisitioning officer.
(ii) Before effecting delivery of books of account or other documents, or assets or computer system containing information so requisitioned, the delivering officer or authority shall place or cause to be placed such things, except money and the books of accounts and documents in physical form, in a package or packages which shall be listed with details of such things and placed therein.
(iii) Every such package shall bear 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.
(iv) The person referred to in section 248(1)(a) or (b) or (c), as the case may be, or any other person on his behalf shall also be permitted to place his seal or signature on the said package or packages.
(v) A copy of the list prepared shall be delivered to such person and a copy thereof shall also be forwarded by the delivering officer to the approving authority.
(4) The provisions of sub-rules (19) to (22) (both inclusive) of rule 148 and of rule 152 shall, so far as may be, apply as if the things delivered to the requisitioning officer under Section 248 had been seized under Section 247(1) by the requisitioning officer from the custody of the person referred to in Section 248(1)(a) or (b) or (c), as the case may be, and as if for the words “the authorised officer” occurring in any of the aforesaid sub-rules and rules, the words “the requisitioning officer” were substituted.
