Indian income-tax law | Search and requisition

Section 292CC of Income-tax Act, 1961: Authorisation and Assessment in Case of Search or Requisition

Section 292CC clarifies that a single search authorisation or requisition may name more than one person without automatically treating them as an association of persons or body of individuals. Assessment or reassessment must nevertheless be made separately for each named person.

Legislative context: This page explains Section 292CC of the Income-tax Act, 1961, for matters to which that Act continues to apply. The Income-tax Act, 2025 took effect on 1 April 2026. For current proceedings, verify the governing enactment, commencement and savings rules, and corresponding provisions before relying on historical section numbers.

Section 292CC: Full statutory provision

Sub-section (1): Authorisation or requisition naming more than one person

(1) Notwithstanding anything contained in this Act,-

it shall not be necessary to issue an authorisation under section 132 or make a requisition under section 132A separately in the name of each person;
where an authorisation under section 132 has been issued or requisition under section 132A has been made mentioning therein the name of more than one person, the mention of such names of more than one person on such authorisation or requisition shall not be deemed to construe that it was issued in the name of an association of persons or body of individuals consisting of such persons.

Sub-section (2): Separate assessment or reassessment

(2) Notwithstanding that an authorisation under section 132 has been issued or requisition under section 132A has been made mentioning therein the name of more than one person, the assessment or reassessment shall be made separately in the name of each of the persons mentioned in such authorisation or requisition.

What does Section 292CC mean?

Search authorisation: Written statutory authority for a search under section 132 of the Income-tax Act, 1961, subject to the requirements of that provision.

Requisition: A direction under section 132A for delivery of specified books, documents or assets held by an authority or officer in circumstances covered by that provision.

Association of persons (AOP) and body of individuals (BOI): Recognised categories of taxable persons. A joint search warrant does not, merely by listing several names, establish that the named individuals collectively constitute an AOP or BOI.

Non-obstante clause: The opening phrase "Notwithstanding anything contained in this Act" gives the specific rule in Section 292CC overriding effect in the matters it addresses.

Joint search authorisation does not mean joint assessment

Section 292CC addresses two separate questions. First, it removes the requirement for a separate authorisation or requisition solely because more than one person is named. Second, it expressly requires separate assessment or reassessment in the name of each person mentioned.

Common authorisation: A search warrant can name multiple individuals or entities.
No automatic AOP or BOI: Their inclusion in the same document does not by itself determine their taxable status.
Separate proceedings: Each named person must be separately assessed or reassessed, as required by the applicable assessment provisions.
Other safeguards remain: Section 292CC does not dispense with independent statutory conditions governing search, requisition, assessment, notice or jurisdiction.

Illustrative example

Assume a valid search authorisation under section 132 names two family members and a company. Section 292CC means separate search authorisations are not required merely because three persons are named in the same authorisation. The common naming does not itself create an AOP or BOI. However, any assessment or reassessment must be undertaken separately in the name of each of the three persons, subject to the applicable legal framework.

Practical point: A challenge involving whether a particular person was validly named, whether search conditions were met, or whether the correct assessment procedure was followed must be evaluated on its own facts. Section 292CC is not a blanket cure for every defect.

Legislative history and effective date

Section 292CC was inserted by the Finance Act, 2012 (Act 23 of 2012), section 112, with retrospective effect from 1 April 1976. This retrospective date is important when considering older searches or requisitions, subject to judicial decisions and the applicable legal framework.

Related provisions and official sources

Read the statutory framework alongside section 132 (search and seizure), section 132A (requisition of books of account, documents or assets), and the assessment provisions relevant to the date and nature of the search. For updated legislation, consult the India Code official legislation database, the Income Tax Department and the Income Tax e-Filing portal.

Frequently asked questions

Can one search authorisation name several persons?

Yes. Section 292CC(1) provides that separate authorisations under section 132 or requisitions under section 132A are not necessary merely because several persons are named.

Does naming multiple persons create an association of persons?

No. Naming more than one person in the authorisation or requisition does not by itself mean that it was issued to an association of persons or body of individuals.

Will there be a single assessment for everyone named?

No. Section 292CC(2) requires assessment or reassessment separately in the name of each person mentioned in the authorisation or requisition.

Does Section 292CC validate every search defect?

No. The provision addresses specified issues arising from naming multiple persons; other statutory requirements and procedural safeguards remain relevant.

When was Section 292CC inserted?

It was inserted by the Finance Act, 2012 (Act 23 of 2012), section 112, with retrospective effect from 1 April 1976.

Updated 28 October 2026. This article provides general legal information. Confirm the applicable legislation and current statutory text for a specific search or assessment.