Form 82 Income Tax Rules 2026 pdf download and Key points
FORM NO. 82
[See rule 148]
Warrant of authorisation under section 247 of the Income-tax Act, 2025 (30 of 2025) and rule 148 of the Income-tax Rules, 2026
Under the Income-tax Rules, 2026, Form No. 82 serves as a Warrant of authorisation issued under Section 247 of the Income-tax Act, 2025 and Rule 148 of the Income-tax Rules, 2026.
Here are all the key points regarding Form No. 82 based on the provided sources:
1. Purpose of the Form Form 82 is a legal administrative warrant used by the Income-tax Department to authorize search and seizure operations. It is issued when the competent authority possesses information and has a formal “reason to believe” that a person is withholding documents or concealing income.
2. Executing Authorities (Who receives the warrant) The warrant is directed to the operational tax authorities who are authorized to execute the search. It can be addressed to:
- The Additional Director or Additional Commissioner
- The Joint Director or Joint Commissioner
- The Deputy Director or Deputy Commissioner
- The Assistant Director or Assistant Commissioner
- The Income-tax Officer
3. Grounds for Issuance (Reason to Believe) The warrant outlines the specific legal justifications for the search. It is issued under the belief that:
- Refusal to Produce Documents: A person who has been issued a summons or notice (under Section 131(1) of the old 1961 Act or the relevant sections of the 2025 Act) has omitted, failed, or would not produce the required books of account, documents, or electronic/computer system information relevant to tax proceedings.
- Possession of Undisclosed Assets/Income: A specified person is in possession of any asset (or information relating to an asset) that represents, either wholly or partly, income or property which has not been, or would not be, disclosed for the purposes of the Income-tax Act.
(Note: Because Form 82 is an internal statutory warrant issued by the Department rather than an application or return filed by a taxpayer, there are no due dates, portals, or taxpayer filing instructions associated with it in the provided sources).