Indian income-tax law | Updated October 2026

Section 132A of the Income-tax Act, 1961: Powers to Requisition Books, Documents and Assets

Section 132A of the Income-tax Act, 1961 authorised specified income-tax authorities to obtain books of account, documents and assets already held by another authority under another law. From 1 April 2026, the corresponding power is principally governed by Section 248 of the Income-tax Act, 2025, subject to transitional and saving provisions.

Current legal position: The Income-tax Act, 2025 came into force on 1 April 2026. Under its saving provisions, the 1961 Act continues to govern connected proceedings where a requisition under Section 132A was made before commencement. References below to Section 132A explain the earlier provision and its continuing relevance to such cases.

Meaning and purpose of Section 132A

Requisition means a formal statutory requirement that an officer or authority holding records or assets under another law deliver them to a duly authorised income-tax officer. It differs from a search under Section 132, where income-tax officers themselves exercise search and seizure powers. Requisition can arise, for example, where police or another enforcement agency has already taken custody of potentially relevant documents, money or valuables.

Section 132A(1): When could a requisition be authorised?

The specified senior authority had to possess information giving it reason to believe that at least one of the following statutory conditions existed:

Clause (a) - Failure to produce records: A person failed to comply with a summons or notice requiring production of books or documents, and those records were in the custody of an officer or authority under another law. The provision also referred to summons or notices under the earlier Indian Income-tax Act, 1922.
Clause (b) - Likely non-production: Books or documents were useful or relevant to income-tax proceedings, but the person concerned would not produce them when the other authority returned them, notwithstanding a summons or notice already issued or capable of being issued.
Clause (c) - Undisclosed income or property: Assets held by another authority represented, wholly or partly, income or property not disclosed, or that would not have been disclosed, for income-tax purposes.

These grounds were alternatives, not cumulative requirements. The Explanation to Section 132A(1) provided that the recorded reason to believe was not to be disclosed to any person, authority or the Appellate Tribunal. This was a statutory restriction on disclosure, not a removal of the need for the prescribed authority to form the requisite belief.

Who could authorise and carry out requisition?

Under Section 132A(1), authorisation could be issued by the Principal Director General, Director General, Principal Director, Director, Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner. The authorised requisitioning officer could be an Additional Director or Commissioner, Joint Director or Commissioner, Assistant Director or Commissioner, Deputy Director or Commissioner, or Income-tax Officer.

The requisitioning officer could require the other officer or authority holding the records or assets to deliver them. Rule 112D of the Income-tax Rules, 1962 dealt with the procedure for requisition and delivery.

Section 132A(2) and (3): Delivery and subsequent treatment

Sub-section (2) - Delivery of material

Upon receipt of a lawful requisition, the other officer or authority had to deliver the books, documents or assets either immediately or when that authority considered that continued custody was no longer necessary under the law it administered. A requisition did not automatically displace every legitimate reason for the original authority to retain custody.

Sub-section (3) - Application of seizure provisions

After delivery, Sections 132(4A) to 132(14) and 132B of the 1961 Act applied, so far as applicable, as though the material had been seized under Section 132(1). For this purpose, references to the authorised officer in the specified provisions were treated as references to the requisitioning officer. These provisions addressed matters such as presumptions, handling of records, retention and application of assets.

Section 248 of the Income-tax Act, 2025: Law effective from 1 April 2026

The corresponding provision under the new Act is Section 248, "Powers to requisition". Its structure retains three grounds: non-production following a summons or notice, anticipated non-production of relevant material, and suspected undisclosed assets held under another law.

Section 248(1): An approving authority may authorise a requisition on the prescribed grounds. It expressly covers information in electronic form and computer systems containing that information, in addition to books, documents and assets. It cross-refers to Sections 246(1) and 268(1) of the 2025 Act and relevant provisions of the 1961 Act.
Section 248(2): The custodian authority must deliver the material immediately or when it no longer needs to retain it.
Section 248(3): Specified provisions concerning seized material, retention and application of assets apply to requisitioned material, with the statutory substitution of "requisitioning officer".
Section 249: Separately addresses nondisclosure of the recorded reasons, corresponding to the earlier explanation.
Sections 247, 250 and 251: Address search and seizure, application of assets, and copying, extraction, retention and release of books and documents.

For the precise designation of the approving authority, authorised officers, applicable rules and procedural requirements, consult the current amended statutory text. The 2025 Act also contains repeal and savings provisions preserving the operation of the 1961 Act for qualifying earlier searches and requisitions.

Practical significance

Requisition is a mechanism for transfer of existing lawful custody, not a general power to demand any material without statutory grounds. The facts supporting the authorisation, the identity and powers of the original custodian, the date of requisition and the applicable version of the law are important when assessing the validity and consequences of the action. For requisitions initiated before 1 April 2026, the 1961 Act and its saved proceedings require particular attention.

Official statutory references and further reading

For general information; the statutory text and applicable amendments govern individual cases.