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

The last authorisation for a search under section 247 of the Income-tax Act, 2025 was executed on 20 May 2027. The authorised officer, with the prior approval of the Director General, provisionally attaches a property of the assessee by an order dated 15 July 2027, after recording reasons in writing. Until which date does the provisional attachment remain valid?

The attachment stays valid until 31 January 2028. The order is made within sixty days of the last authorisation, and section 247(8)(b) gives validity of six months from the end of the month of the order, which is July 2027, not from the order date.

  1. A31 January 2028Correct
  2. B15 January 2028
  3. C31 December 2027
  4. D19 November 2027

Explanation

The order of 15 July 2027 falls within sixty days of 20 May 2027 (11 days left in May, 30 in June, 15 in July gives 56 days), so it is within time. Under section 247(8)(b), validity is six months from the end of the month in which the order is made. The month end is 31 July 2027, so validity runs to 31 January 2028. Counting six months from 15 July gives 15 January 2028, which is the wrong base.

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