Rule 148 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 148 of the Income-tax Rules, 2026 is a twenty-two sub-rule code for search and seizure under section 247 — authorisations in Forms No. 82 to 84, powers of entry, witness safeguards, sealed packages and the Custodian.
The three authorisations rule 148 prescribes
| Provision | Issued by | Form |
|---|---|---|
| Section 247(1) | The approving authority as empowered by the Board, or any Joint Director or Joint Commissioner so authorised by that approving authority | 82 |
| Section 247(2) | Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner | 83 |
| Section 247(3) | The same four authorities | 84 |
Sub-rule (3): every authorisation shall be in writing under the signature of the officer issuing it and shall bear his seal. The 1962 parallel is rule 112.
Entry, and entry by force, under rule 148
Sub-rule (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 on production of the authority, allow him free ingress and afford all reasonable facilities for a search.
Sub-rules (5) and (6) then deal with refusal. If ingress cannot be obtained even after notification of his authority and the purpose, and demand of admittance has been duly made, the authorised officer may:
- enter and search, and break open any outer or inner door or window of the building or place — whether that of the person to be searched or of any other person;
- stop any vessel or vehicle, or in the case of an aircraft, compel it to stop or land, and search any part of it; and
- break open a vessel, vehicle or aircraft on the same terms,
in each case 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 may be required.
Both sub-rules of rule 148 that permit breaking open say "whether that of the person to be searched or of any other person". A neighbour's door or a landlord's shutter can lawfully be opened where it stands between the authorised officer and the place authorised to be searched. What is not dispensed with is the precondition — the authority and purpose must first be notified and admittance duly demanded.
Receptacles, computer systems and personal search under rule 148
| Sub-rule | Power |
|---|---|
| (8) | Require the owner or person in immediate possession or control of any box, locker, safe, almirah or other receptacle, or access to a computer system, to allow access, including by opening it, to inspect or examine its contents or any information stored |
| (9) | Where keys or the access code are not available, or the person fails to comply, cause any action to be taken including breaking open the receptacle or overriding the access code to the computer system |
| (10) | Search any person referred to in section 247(1)(iv), with such assistance as necessary — and where such person is a woman, the search shall be made by another woman with a strict regard to decency |
Sub-rule (7) carries the other personal safeguard: where the premises are occupied by a woman who according to custom does not appear in public, the authorised officer shall, before entering, give notice that she is at liberty to withdraw and afford her every reasonable facility for withdrawing.
Witnesses required by rule 148
Sub-rule (11): before making a search the authorised officer shall call upon:
- for a building or place — two or more respectable persons who are inhabitants of the locality in which it is situate, or of any other locality if no such inhabitant is available or willing; and
- for a vessel, vehicle or aircraft — any two or more respectable persons,
to attend and witness the search, and may issue an order in writing to them to do so.
Sub-rule (12) of rule 148 is unusually pointed: a person who without reasonable cause refuses or neglects to attend and witness a search when called upon by an order in writing delivered or tendered to him may be considered to have committed an offence under section 222 of the Bharatiya Nyaya Sanhita, 2023, and proceedings may be initiated. The counterweight is sub-rule (14): no person witnessing a search shall be required to attend as a witness in any proceedings under the Act, unless specially summoned.
Sub-rule (13): the search shall be made in the presence of those witnesses, and they shall sign both the statement made under section 247(6) by any person and the list of all assets and material seized prepared by the authorised officer.
Sub-rule (15): the occupant — including the person in charge of a vessel, vehicle or aircraft or someone on his behalf — shall be permitted to attend during the search, and a copy of the lists shall be delivered to him. Sub-rule (16) requires the same list and copy where a person is searched under section 247(1)(iv).
Packaging and custody under rule 148
- Sub-rule (17): all seized assets and materials except money and books of account and documents in physical form are placed in a package or packages and listed with their details.
- Sub-rule (18): every package bears an identification mark and the seal of the authorised officer; the occupant is permitted to place his own seal or signature; and a copy of the list is delivered to him.
- Sub-rule (19): the authorised officer may convey the assets, materials, packages, lists and statements recorded during the search to the office of any income-tax authority not below the rank of Income-tax Officer — the Custodian. Money seized may also be deposited with him.
- Sub-rule (20): the Custodian takes steps for safe custody, and may deposit packages preferably in the strong room maintained by the office of the Director General or, failing that, in safe deposit lockers hired in the State Bank of India or a subsidiary or any other nationalised or authorised bank. The strong room or locker is operated jointly by two officers nominated by the Director General. Money is credited or remitted through the nearest branch for credit to the Personal Deposit Account of the Director General, Principal Director, Director, Chief Commissioner, Principal Commissioner or Commissioner.
Sub-rule (17) excludes money and books of account and documents in physical form from the sealed-package regime. Money follows its own route — deposit with the Custodian and credit to a Personal Deposit Account. Books and documents are needed for examination, so sealing them away would defeat the purpose of the search. Everything else is sealed, dual-marked and recorded.
Reopening a sealed package
Sub-rule (21): whenever a sealed package must be opened for any purpose of the Act, the authorised officer — unless he is himself the Custodian — requisitions it from the Custodian, and after giving reasonable notice to the person from whose custody the contents were seized to be present, may break the seal and open the package in the presence of two respectable witnesses, and that person if present. That person is permitted to remain until the contents are placed in a fresh package and sealed under sub-rules (17) and (18), or delivered to him or the Custodian.
Sub-rule (22): the Assessing Officer to whom the assets and materials are handed over under section 251(1) has all the powers conferred on the authorised officer under sub-rules (19) and (21).
Worked example
| Situation | Position under rule 148 |
|---|---|
| Authorisation issued by a Joint Commissioner under section 247(1) | Form No. 82, signed and under seal |
| Occupant refuses entry after the authority is shown | Officer may break open with police or Central Government assistance |
| Locked server room with an unknown password | Officer may override the access code under sub-rule (9) |
| Only one witness available in the locality | Call witnesses from another locality — two or more are required |
| A witness declines despite a written order | May be treated as an offence under section 222 of the BNS, 2023 |
| Jewellery seized | Packaged, marked and sealed; occupant may add his seal; list delivered |
| Cash seized | Not packaged; deposited with the Custodian and credited to a Personal Deposit Account |
| Package to be opened later | Requisitioned from the Custodian; opened on notice, before two witnesses |
Compliance checklist
- Check the authorisation form matches the sub-section — 82, 83 or 84 — and bears a signature and seal.
- Confirm the authority and purpose were notified and admittance demanded before any forced entry.
- Ensure the woman-occupant notice was given where applicable.
- Confirm a woman was searched by another woman.
- Check that two or more respectable witnesses were present and signed the statement and the seizure list.
- Obtain the copy of the list as occupant or as the person searched.
- Check that packages bear both seals — the officer's and the occupant's, if he chose to add one.
- Verify that money was deposited with the Custodian, not packaged.
- Attend any reopening of a sealed package after notice.
Common mistakes
- Forced entry without the prior notification and demand.
- Proceeding with a single witness.
- Not obtaining the copy of the seizure list.
- Declining to attend as a witness after a written order.
- Missing the chance to add a seal to the packages.