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

During a search, the authorised officer examines on oath a manager found in possession of books of account. Under section 247 of the Income-tax Act, 2025, which statement about this examination is correct?

The statement made on oath may later be used in evidence in proceedings under the Act. The examination is not limited to the books or assets found; it can cover all matters relevant to any investigation connected with a proceeding.

  1. AIt must be confined to the books and assets found in the search
  2. BThe statement can be used in evidence in proceedings under the Act, and the examination can extend to all matters relevant to any investigation connected with a proceedingCorrect
  3. CThe statement cannot be used in evidence unless confirmed before a magistrate
  4. DOnly the owner of the premises can be examined on oath

Explanation

Section 247(6) permits examination on oath of a person in possession or control of books, assets or electronic information, or any other person present. Statements may be used in evidence, and the examination is not limited to items found but covers all matters relevant to investigation connected with any proceeding.

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