Sections 248 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.
Section 248 lets the approving authority authorise a requisitioning officer to take delivery of books of account, documents, computer systems or assets that another officer or authority has already taken into custody under some other law. Section 249 says that the recorded reasons for a search or a requisition shall not be disclosed. This article explains both as per the Income-tax Act, 2025 as amended by the Finance Act, 2026.
Where books, documents, computer systems or assets are in custody under another law, the approving authority may authorise a requisitioning officer to require their delivery. The other authority must deliver them forthwith, or when it no longer needs to hold them. Once delivered, the search and seizure safeguards in sections 247 and 250 to 251 apply as if the requisitioning officer had seized them. The reasons recorded under section 247 or 248 shall not be disclosed to any person, authority or the Appellate Tribunal.
By section 1(3), the Act is in force from 1 April 2026, save as otherwise provided. No Finance Act, 2026 amendment is named for these sections. Later amendments, rules and notifications should be checked. Section 247 on search and seizure is explained in our post on section 247, search and seizure. If you are facing a requisition or a related proceeding, see our legal dispute resolution service.
Section 248(1): when a requisition can be authorised
The approving authority must act "in consequence of information in his possession" and have "reason to believe" one of the following:
| Clause | Belief |
|---|---|
| (a) | A person to whom a summons under section 246(1) or a notice under section 268(1) of this Act (or a summons under section 131(1) or a notice under section 142(1) of the Income-tax Act, 1961) was issued to produce books of account, other documents or electronic information has omitted or failed to produce them, and the books, documents or computer system containing the information have been taken into custody by an officer or authority under any other law for the time being in force |
| (b) | Books of account, other documents or electronic information will be useful for, or relevant to, a proceeding under this Act or the Income-tax Act, 1961, and a person to whom such a summons or notice has been or might be issued will not, or would not, produce them on their return by the officer or authority who has taken them into custody under any other law |
| (c) | Any assets represent wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of this Act or the Income-tax Act, 1961 by a person from whose possession or control the assets have been taken into custody by an officer or authority under any other law |
On such a belief, the approving authority may authorise any Joint Director, Joint Commissioner, Assistant Director, Assistant Commissioner or Income-tax Officer (the requisitioning officer, also referred to in section 489(2)) to require the officer or authority in custody to deliver the assets, books of account, other documents or computer system to the requisitioning officer.
The 1961 Act references are printed in the section as they stand. The search provisions are in section 247, which has its own tests for the same kinds of belief; the other laws under which the custody arises are not named in the section and are for the reader to check.
Section 248(2): delivery
On a requisition, the officer or authority concerned shall deliver the assets, books of account, other documents or computer system to the requisitioning officer either forthwith or when he or it is of the opinion that it is no longer necessary to retain the same in his or its custody. The section does not give a number of days; the timing is tied to those two alternatives.
Section 248(3): the safeguards that follow
Once delivery has been made to the requisitioning officer, these provisions apply so far as may be, as if the materials had been seized under section 247 by the requisitioning officer from the person in sub-section (1)(a), (b) or (c):
- section 247(4)(b) (an order not to remove or deal with items where seizure is not practicable);
- section 247(7) to (11) (including presumptions, provisional attachment, reference to a valuer, application of the Bharatiya Nagarik Suraksha Sanhita, 2023, and rules on procedure); and
- sections 250 and 251 (application of seized or requisitioned assets, and copying, extraction, retention and release of material).
In each of those sections, the words "the authorised officer" are read as "the requisitioning officer". The Bharatiya Nagarik Suraksha Sanhita, 2023 is another law; the reader should check it. Sections 250 and 251 have their own article; see sections 250 and 251.
Section 249: reasons not to be disclosed
The "reason to believe" or "reason to suspect", as referred to in section 247 or 248, recorded by the income-tax authority shall not be disclosed to any person or authority or the Appellate Tribunal. The section has no exception on its face and prescribes no procedure. What that means for any later proceeding is not stated in the section.
Search and requisition compared
| Point | Section 247 (search and seizure) | Section 248 (requisition) |
|---|---|---|
| Who is authorised | An authorised officer | A requisitioning officer |
| Source of the items | Found as a result of a search | Already taken into custody by another officer or authority under another law |
| Who authorises | The approving authority, or a Joint Director or Joint Commissioner so authorised, on the beliefs in section 247(1) | The approving authority on the beliefs in section 248(1) |
| Effect of delivery | Seizure under section 247(1)(vii) | The safeguards of sections 247(4)(b), 247(7) to (11), 250 and 251 apply as if seized |
| Disclosure of reasons | Not to be disclosed (section 249) | Not to be disclosed (section 249) |
A worked example
Names are assumed.
A summons to produce the ledgers of Greywood Exports under section 246(1) is not complied with. The ledgers and the computer system holding the data are in the custody of an officer of another authority acting under another law.
- The approving authority has reason to believe the facts in section 248(1)(a). He authorises an Assistant Commissioner as the requisitioning officer.
- The requisitioning officer requires the officer holding the ledgers to deliver them. Under section 248(2), the officer delivers them forthwith or when he thinks it is no longer necessary to retain them.
- On delivery, sections 247(4)(b), 247(7) to (11), 250 and 251 apply as if the Assistant Commissioner had seized the ledgers under section 247.
- The reasons recorded by the approving authority are not disclosed to Greywood Exports, to any other authority or to the Appellate Tribunal (section 249).
Need help with a requisition?
A requisition runs on records held in another department's hands, and the later steps follow the search provisions. Our team can look at the notices, the delivery and the follow-up through our legal dispute resolution service.
Key takeaways
- Section 248 reaches items already in custody under another law, on one of three beliefs recorded by the approving authority.
- The requisitioning officer calls for delivery; delivery is forthwith or when the custodian no longer needs to retain the items.
- Sections 247(4)(b), 247(7) to (11), 250 and 251 then apply as if the requisitioning officer had seized the items.
- Reasons recorded under section 247 or 248 are not to be disclosed to any person, authority or the Appellate Tribunal.
Read next
- Sections 250 and 251: application of seized assets and retention and release of books
- Sections 243 to 245: transfer of cases, change of incumbent and faceless jurisdiction
- Section 246: summons and civil court powers
- Chapter XIV: tax administration
Disclaimer: Based on the Income-tax Act, 2025 (30 of 2025) as amended by the Finance Act, 2026, as consulted on 2 October 2026. It explains the words of the Act only; the Income-tax Rules, 2026, notifications, circulars, later amendments and the way the tax authorities and courts apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.