Income-tax Act, 1961 · Chapter XIV: B · Special procedure for assessment of search cases
Section 158BD: Undisclosed income of any other person
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
In plain words
This rule applies when a search or requisition reveals income belonging to someone other than the person targeted. The seized books, documents, or assets must be handed to the Assessing Officer who has jurisdiction over that other person. That officer then proceeds under section 158BC against them, and the rest of this Chapter applies accordingly.
- Applies when the Assessing Officer is satisfied that undisclosed income belongs to a person other than the one searched under section 132 or requisitioned under section 132A.
- The books of account, other documents, or assets seized or requisitioned must be handed over to the Assessing Officer having jurisdiction over that other person.
- The receiving Assessing Officer shall proceed under section 158BC against such other person.
- The provisions of this Chapter apply accordingly to the new assessment.
A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.
Official text
Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 or whose books of account or other documents or any assets were requisitioned under section 132A, then, the books of account, other documents or assets seized or requisitioned shall be handed over to the Assessing Officer having jurisdiction over such other person and that Assessing Officer shall proceed [under section 158BC] against such other person and the provisions of this Chapter shall apply accordingly.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.