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

Under section 247 of the Income-tax Act, 2025, an authorised officer finds that a locked steel almirah in the searched premises cannot be opened because its keys are not available. What is the officer empowered to do?

The officer may break open the lock of the almirah. Section 247(1)(iii) expressly permits breaking open any door, box, locker, safe, almirah or receptacle when keys are unavailable, without needing a court order or the owner's consent.

  1. ABreak open the lock of the almirah to exercise the search powerCorrect
  2. BWait for a court order before opening the almirah
  3. CSeal the premises and leave without searching the almirah
  4. DSeek the owner's written consent before opening it

Explanation

Section 247(1)(iii) allows the authorised officer to break open the lock of any door, box, locker, safe, almirah or other receptacle where the keys are not available. No court order or owner consent is needed, so the other options add conditions the section does not impose.

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