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CMA Final · Direct Tax Laws and International Taxation · Survey, Search and Seizure

A search is authorised and the last authorisation is executed on 10 June. The authorised officer records reasons in writing and, with the required prior approval, provisionally attaches a property of the assessee by order dated 20 July. For how long is this provisional attachment valid under section 247 of the Income-tax Act, 2025?

The attachment is valid for six months from the end of the month in which the order is made. Since the order was made on 20 July, the six months run from 31 July, not from 20 July itself.

  1. ASixty days from 20 July
  2. BSix months from 20 July
  3. CSix months from the end of JulyCorrect
  4. DOne year from the end of July

Explanation

Section 247(8) makes the order valid for six months from the end of the month in which the order is made. The order is dated 20 July, so the month ends on 31 July and validity runs for six months from then. The order is also within the sixty-day window from the last authorisation (10 June to 20 July is 40 days). Option 2 wrongly counts from the date of the order.

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