Section 249 — Reasons not to be disclosed
Old Act equivalent: Section 132(10) of IT Act 1961 Sub-part: B—Powers
Statutory Text
- 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. Application of seized or requisitioned assets.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Authorising officer (search/requisition).
- Conditions: Reasons recorded for authorisation of search/requisition need not be disclosed to any person or authority or Appellate Tribunal.
- Time limits: None.
- Monetary limits: None.
- Exceptions: None.
Cross-References
Amendment Notes
None noted from the extracted pages.