§ 489
Chapter XXII — Offences And Prosecution
Presumption as to assets, books of account, etc., in certain cases
Income-tax Act, 2025
When assets such as cash, jewellery, virtual digital assets, books of account, or electronic information are seized during a search under section 247 and later presented as evidence, the burden of proof shifts to the accused as per section 247(7). This applies both to items found directly in a person's possession and to those taken into custody and handed over to the requisitioning officer. The rule also covers cases where the accused is charged alongside a person named in section 484.
📜 Official text of the section +
489. (1) Where during the course of any search made under section 247, any money,
bullion, jewellery, virtual digit asset or other valuable article or thing (herein-
after referred to as the assets) or any books of account or other documents or any
information in electronic form as defined in section 261(g) or on a computer system
as defined in section 261(e) or any computer system containing the said information,
has or have been found in the possession or control of any person and such assets
or books of account or other documents or such information are tendered by the
prosecution in evidence against such person, or against such person and the person
referred to in section 484, for an offence under this Act, the provisions of section
247(7) shall, so far as may be, apply in relation to such assets or books of account
or other documents or such information.
(2) Where any assets or books of account or other documents any information
in electronic form or on a computer system or any computer system containing
the said information taken into custody from the possession or control of any
person, by the officer or authority referred to in section 248(1)( a) or (b) or (c) are
delivered to the requisitioning officer under sub-section (2) of that section and such
assets, books of account or other documents or such information are tendered by
the prosecution in evidence against such person, or against such person and the
person referred to in section 484, for an offence under this Act, the provisions of
section 247(7) shall, so far as may be, apply in relation to such assets or books of
account or other documents or such information.
Presumption as to culpable mental state.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 474If a person, who is required to afford the authorised officer with the necessary§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc