Home / Income Tax Act 2025 / Section 251

Section 251 Income Tax Act 2025: How to Get Seized Records Back?

Can you obtain copies of documents seized during an income-tax search? How long may the Department retain records or assets? Section 251 sets out rules for transfer to the proper Assessing Officer, access to copies, extended retention and objections to the Central Board of Direct Taxes.

Current law: Section 251 of the Income-tax Act, 2025 applies from 1 April 2026. This explanation follows the official consolidated Act as amended by the Finance Act, 2026. Read it together with Section 247, Section 248 and Section 250.

What does Section 251 provide?

Section 251 is titled Copying, extraction, retention and release of books of account and documents seized or requisitioned. It regulates the custody and use of assets and material obtained through search or requisition. It does not itself create an unconditional right to immediate return: the conditions, approvals and timelines prescribed in the Act must be considered.

Section 251 explained subsection by subsection

Section 251(1): Transfer to the Assessing Officer with jurisdiction

Where the authorised officer under Section 247(1) does not have jurisdiction over the relevant person, the seized or requisitioned assets and material covered by the provision must be handed over to the Assessing Officer having jurisdiction within 180 days from initiation of the search under Section 247 or the making of the requisition under Section 248. The jurisdictional Assessing Officer then exercises the powers under subsections (2) and (3).

Section 251(2): Right to obtain copies or extracts

On an application by the person from whose custody the material was seized or requisitioned, the authorised officer must permit that person to make copies or take extracts. Access takes place at the time and place fixed by the officer, in the presence of the officer or an empowered person. This is a right to inspect and copy in the prescribed supervised manner, not an automatic right to take away the originals.

Section 251(3): Period of retention and approval for extension

Under clause (a), the authorised officer may retain seized or requisitioned assets and material up to one month from the end of the quarter in which the relevant assessment, reassessment or recomputation order is made under Section 270(10), 271, 279 or 294(1)(c). Under clause (b), retention beyond that period requires reasons recorded in writing and approval of the approving authority.

Section 251(4): Outer restriction after proceedings conclude

The approving authority cannot permit retention beyond 30 days after completion of all relevant proceedings under the Income-tax Act, 1961 or the Income-tax Act, 2025 for the years to which the assets and material relate. This limitation must be read together with the retention framework under subsection (3).

Section 251(5): Objection before the Board

A person legally entitled to the seized or requisitioned assets and material may object to approval for extended retention under subsection (3)(b). The person may apply to the Central Board of Direct Taxes (CBDT), state the reasons for objection and request return of the material. The Board may pass an appropriate order after giving the applicant an opportunity of being heard.

Important distinction: Section 251 deals with copying and retention of material and assets. Application of seized assets toward tax liabilities and release of assets in that context are separately addressed by Section 250.

Relevant statutory definitions

Assessing Officer: Defined in Section 2(12), broadly covering specified income-tax officers vested with jurisdiction and certain higher officers directed to exercise Assessing Officer functions.
Board: Under Section 2(18), the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963.
Books or books of account: Section 2(19) includes ledgers and other account books maintained physically, electronically, digitally or in cloud-based storage, including relevant printouts.
Assessment: Section 2(13) includes reassessment and recomputation.
Authorised officer: In this context, an income-tax officer authorised to exercise search and seizure powers under Section 247, subject to the applicable statutory conditions.

How to request copies or return of seized records

  1. Identify the search or requisition reference, date, authorised officer and list of material taken.
  2. Submit a written application under Section 251(2) seeking permission to copy or extract specified documents; retain proof of submission.
  3. Attend at the place and time appointed by the officer and prepare copies under supervision.
  4. For extended retention, request particulars of the approval and recorded reasons through legally available procedures, and identify the material whose return is sought.
  5. If legally entitled and objecting to approval under Section 251(3)(b), submit a reasoned application to CBDT under Section 251(5), with supporting evidence of entitlement and prejudice.

Requests should distinguish original documents, electronic records and assets; identify the relevant assessment years; and explain why access or return is needed. This is practical guidance, not a prescribed statutory form.

Practical examples

Example 1: Business records needed for operations

After a search, a company's original ledgers are held by the Department. The company may apply under Section 251(2) for supervised copying or extraction to support continuing accounting and compliance work.

Example 2: Search conducted by an officer outside jurisdiction

If the authorised officer lacks jurisdiction over the taxpayer, Section 251(1) requires handover of the relevant seized or requisitioned material to the proper Assessing Officer within the statutory 180-day period.

Example 3: Continued custody after assessment

Where records remain in custody beyond the period under Section 251(3)(a), the officer must have recorded written reasons and obtained approval. A legally entitled person may challenge that approval before CBDT under subsection (5).

Frequently asked questions

Can a taxpayer obtain copies of seized documents?

Yes. Section 251(2) allows the person from whose custody the material was seized or requisitioned to apply for supervised copying or extracts at the place and time fixed by the authorised officer.

Must seized records be handed over within 180 days?

Section 251(1) prescribes a 180-day handover to the jurisdictional Assessing Officer where the authorised officer does not have jurisdiction. It is not a general 180-day deadline for returning all seized property to the taxpayer.

Can the Income Tax Department retain documents after assessment?

Yes, within the period specified in Section 251(3)(a). Further retention requires written reasons and approval, subject to the restriction in subsection (4).

Who can challenge an extension of retention?

A person legally entitled to the seized or requisitioned assets or material may apply to CBDT under Section 251(5) to object to an approval for extended retention.

Does Section 251 govern adjustment of seized cash against tax dues?

The application of seized or requisitioned assets toward tax liabilities is dealt with principally under Section 250, which should be considered separately.

Official legislation and further reading

Official Income-tax Act 2025 (PDF)Income Tax Department Act and Rules

Last reviewed: 11 November 2026. This article is general legal information and does not replace advice on the facts of a particular search or requisition.