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Section 153A concerns the person searched; section 153C concerns a different person linked to material found in that search. Under the historical Income-tax Act, 1961 framework, section 153C could be used only if the seized material met the statutory connection test and was handed to the Assessing Officer with jurisdiction over that other person. The search or requisition date is crucial: sections 153A and 153C do not apply to searches or requisitions on or after 1 April 2021.
Section 153A and section 153C compared
| Point | Section 153A | Section 153C |
|---|---|---|
| Who is assessed? | The person searched under section 132, or whose books, documents or assets were requisitioned under section 132A, within the provision’s historical date scope. | A person other than the person referred to in section 153A, if the seized material meets section 153C’s connection requirements. |
| What starts the process? | A qualifying search or requisition involving that person. | Material from a search or requisition is identified as connected to another person, transferred to that person’s jurisdictional Assessing Officer, and the statutory satisfaction conditions are met. |
| Connection required | The search or requisition concerns the person being assessed. | Seized money, bullion, jewellery or another valuable article or thing must belong to the other person; seized books or documents must pertain or relate to that person in the manner specified by the section. The material must bear on determining that person’s total income. |
| Assessment procedure | Notice and assessment proceed under section 153A. | If section 153C’s conditions are met, the other person is assessed in the manner provided in section 153A. |
| Years covered | The section 153A scheme identifies six assessment years and relevant assessment year or years, subject to the applicable statutory wording and exceptions. | Section 153C links its assessment-year span to the section 153A scheme, subject to statutory qualifications and exceptions. |
| Search-date scope | The historical provision covers qualifying searches or requisitions after 31 May 2003 and on or before 31 March 2021. | Section 153C does not apply to a search initiated or requisition made on or after 1 April 2021. |
| Time limit to complete assessment | Depends on the search financial year and the applicable version of the limitation provisions. | Historical section 153B contains specific timing treatment for an “other person”; the applicable deadline depends on case facts and statutory rules. |
What makes section 153C different?
It is for someone other than the searched person
Section 153C is not simply another name for an assessment of the person searched. It addresses a separate person where qualifying material from the search is connected to them. For example, property or records found during one person’s search might be relevant to another person. That possibility alone does not establish that section 153C applies.
The seized material must meet a statutory connection test
The connection depends on the kind of material. The section refers to valuable items that “belong to” the other person, and to books or documents that “pertain or pertain to, or any information contained therein, relates to” that person. The jurisdictional Assessing Officer must also be satisfied that the material bears on determining the other person’s total income. A third party’s name appearing in a document is not, by itself, enough to establish that these conditions are satisfied.
The material is handed to the other person’s Assessing Officer
The statutory process involves the seized material being handed over to the Assessing Officer who has jurisdiction over the other person. That officer considers the required satisfaction and, if the conditions are met, proceeds against that person. The steps and records in an individual case matter; the section’s wording does not make every transfer of material an automatic basis for assessment.
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How section 153C uses section 153A
Section 153C directs the Assessing Officer, when its conditions are satisfied, to assess the other person “in accordance with the provisions of section 153A.” It therefore adopts the section 153A manner of assessment rather than creating an entirely separate assessment procedure. The person being assessed is different, but the referenced procedure and assessment-year framework are linked.
Which assessment years can be covered?
The historical statutory scheme refers to six assessment years immediately preceding the relevant assessment year and to relevant assessment year or years, subject to the applicable statutory conditions and exceptions. Section 153C links its year span to section 153A.
This year range should not be read as a guarantee that every year will be reopened or assessed. The applicable statutory version, facts, and exceptions determine what can be covered. Nor should this historical year span be assumed to apply unchanged under a later search-assessment regime.
Why the search date changes the answer
Searches through 31 March 2021
For a search or requisition within the historical date scope, sections 153A and 153C may be the relevant framework, depending on whether the assessment concerns the searched person or another person connected to seized material. Section 153A covers qualifying searches or requisitions after 31 May 2003 and on or before 31 March 2021.
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Section 153C(3) expressly excludes a search initiated or requisition made on or after 1 April 2021. The later route for undisclosed income of another person is section 158BD, which proceeds under section 158BC. The Finance Act, 2025 text substitutes section 158BD with effect from 1 September 2024. The Income Tax Department also provides the Income-tax Act, 2025 and transition resources; the Act and transition provisions applicable to the facts must be checked rather than treating sections 153A and 153C as the route for every search case.
Why there is no single section 153C deadline
Historical completion limits depend on the financial year in which the last search authorization was executed, and section 153B provides specific timing treatment for an “other person.” The Income Tax Department’s limitation guidance notes that section 153B does not apply to searches or requisitions on or after 1 April 2021.
A deadline cannot be calculated from the section number alone. The search date, handover date, applicable statutory version, exclusions, extensions and transition rules may all matter. A notice or assessment should be evaluated against the record and law applicable to that particular case.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What to check when reading a notice
- Identify the search or requisition date. It helps determine whether the historical sections 153A and 153C framework can apply.
- Identify who is being assessed. Establish whether the notice concerns the searched person or someone else.
- For a section 153C case, identify the material and asserted connection. Check what was seized, how it is said to belong to, pertain to or relate to the other person, and why it bears on that person’s total income.
- Check the handover and satisfaction record. The transfer to the other person’s jurisdictional Assessing Officer and the relevant statutory satisfaction are part of the section 153C framework.
- Check the years and limitation under the applicable law. Do not infer either from a general summary of the six-year scheme or from the section number alone.
Whether a particular notice or assessment is valid cannot be determined from the section number alone; the notice, seized material, procedural history and applicable statutory version are necessary.
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