Form 83 Income Tax Rules 2026 pdf download and Key points
FORM NO. 83
[See rule 148]
Warrant of authorisation under section 247(2) of the Income-tax Act, 2025 (30 of 2025)
Under the Income-tax Rules, 2026, Form No. 83 serves as a Warrant of Authorisation issued under Section 247(2) of the Income-tax Act, 2025, read with Rule 148 of the Income-tax Rules, 2026.
Because it is an internal statutory warrant issued by the Income-tax Department rather than a return filed by a taxpayer, it does not have a “due date” or a taxpayer filing procedure.
Here are all the comprehensive key points regarding Form No. 83:
1. Purpose of the Form Form 83 is a legal warrant that authorizes Income-tax authorities to conduct search and seizure operations. Specifically, it is issued under Section 247(2) in urgent situations where the issuing authority has reason to believe that any delay in obtaining a standard authorization (under Section 247(1)) from the designated approving authority would be “prejudicial to the interests of the revenue”.
2. Executing Authorities (Who receives the warrant) The warrant is directed to operational tax authorities 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 when the authority believes that:
- Failure to Produce Documents: A person who was issued a summons or notice to produce books of account, documents, or electronic information has omitted, failed, or will fail to produce them.
- Possession of Undisclosed Assets: A person is in possession of undisclosed assets, property, or information representing income that has not been (or would not be) disclosed under the Income-tax Act (1961 or 2025) or the Black Money Act, 2015.
- Location: These items or assets are kept in a specific building, place, vessel, vehicle, or aircraft within the issuing authority’s jurisdiction.
4. Powers Granted to the Authorized Officer Once issued, Form 83 explicitly empowers the authorized officer to:
- Enter and Search: Enter and search the specified building, place, vessel, vehicle, or aircraft.
- Demand Technical Assistance: Require any person in control of electronic records or computer systems to provide passwords, access codes, and reasonable technical assistance to inspect the data.
- Break Open Locks: Break open the lock of any door, box, locker, safe, almirah, or override computer access codes if keys or access are not readily available.
- Search Persons: Search any person entering, leaving, or currently inside the premises if suspected of hiding documents, electronic devices, or assets on their person.
- Mark and Copy: Place identification marks on books of account and documents, and make copies or extracts from physical or electronic records.
- Make Inventories: Make a note or inventory of any assets and stock-in-trade found.
- Seize Assets: Seize books of account, documents, computer systems, or undisclosed assets (excluding business stock-in-trade) and take possession of them.
- Convey Evidence: Transport the seized items to the office of an Income-tax authority.
5. Police and Government Assistance The warrant explicitly states that the authorized officer may requisition the services of any police officer, Central Government officer, or approved person/entity to assist them in executing the search and seizure operations as per Section 247(5) of the Act.