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

During a search, a person present in the premises makes a statement on oath before the authorised officer about matters beyond the seized documents. Under section 247 of the Income-tax Act, 2025, which is correct?

The officer may examine on oath any person present and question them on all matters relevant to the investigation, not only seized items. The resulting statement may later be used in evidence in proceedings under the Act.

  1. AThe officer may examine on oath any person present, on all matters relevant to the investigation, and the statement may be used in evidenceCorrect
  2. BOnly the person in control of documents may be examined, and only on the seized documents
  3. CThe statement cannot be used in evidence in any proceeding
  4. DOnly a Magistrate may record an oath-based statement during a search

Explanation

Section 247(6) allows examination on oath of any person found in possession or control of items, or any other person present in the premises. The examination may cover all matters relevant to any investigation connected with a proceeding, and the statement may be used in evidence. The narrower options contradict this.

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