ITR
Books impounded during a summons or inquiry
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Facts
Under Sec 131(3), an officer can impound and keep books or documents produced, but must record reasons and cannot keep them beyond 15 days without the approval of a higher authority.
Provisions and law
- Sec 131, Income-tax Act 1961 (now Sec 246, Income-tax Act 2025)Officers have civil court powers to summon, examine on oath and call for books and documents
Analysis
Always take a signed list of what was retained. Example: three ledgers and a cash book are kept on 2 December; if not returned by 17 December, ask in writing whether approval to retain was granted. Keep photocopies or scans before producing originals, so your business can continue and you can prepare replies.
Conclusion
- Scan or copy books before producing them
- Get a signed list of anything kept
- Diary the 15 day date
- Write for return or the approval reference after 15 days
- Keep all correspondence
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Summons, Sec 131 (now 246)
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