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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 it impracticable to seize a bank account for reasons other than the volume, weight or dangerous nature of an article, and serves an order that the account must not be dealt with. Which statement is correct?

The restraint order lasts no more than sixty days from its date, and serving it is not treated as seizure. Section 247(4)(b) applies where seizure is impracticable for reasons other than volume, weight or dangerous nature of an article.

  1. AThe order can remain in force for at most sixty days and is not deemed to be a seizureCorrect
  2. BThe order remains in force until the assessment is completed and is deemed a seizure
  3. CThe order can remain in force for at most six months and is deemed a seizure
  4. DThe order remains in force for ninety days and is not deemed a seizure

Explanation

Section 247(4)(b) provides that such an order must not exceed sixty days from the date of the order, and serving it is not deemed to be seizure under sub-section (1)(vii). The six-month period relates to provisional attachment, not this order.

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