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

In a search of a Jaipur trader under the Income-tax Act, 2025, the last authorisation for search was executed on 10 June. The authorised officer records reasons in writing and provisionally attaches a property by order dated 20 July, with prior approval of the Director. For how long is this attachment valid?

The attachment is valid for six months from 31 July, the end of the month in which the order was made. The order was made within sixty days of the last authorisation, and validity is counted from month-end, not from the order date.

  1. ASixty days from 20 July
  2. BSix months from 20 July
  3. CSix months from 31 JulyCorrect
  4. DSix months from 10 June

Explanation

The order of 20 July falls within sixty days of 10 June, so it is in time (sixty days from 10 June ends on 9 August). Under section 247(8)(b) the attachment is valid for six months from the end of the month in which the order is made. The month is July, so the period runs from 31 July. Counting from 20 July would be the wrong base.

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