income tax
Published on 10 April 2025
Understanding Search and Seizure Rights Under BNSS 2023 in India
Understanding Search and Seizure Under the Bharatiya Nagarik Suraksha Sanhita, 2023
Search and seizure play vital roles for law enforcement and tax authorities in India. With the introduction of the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS) replacing the Criminal Procedure Code (CrPC), along with amendments to the Income Tax Act, 1961, it is essential to grasp the latest legal procedures, your rights, and the treatment of digital evidence.
Updates Effective in 2025
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Implementation of BNSS: All search and seizure operations are now conducted under the BNSS framework, superseding the former CrPC.
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Retention of Seized Materials: Seized documents and books can be retained for one month following the conclusion of the quarter during which the assessment order is issued, providing clearer guidelines.
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Digital Evidence and Privacy: The law acknowledges “Virtual Digital Spaces,” allowing authorities to retrieve data from cloud storage, emails, and other digital platforms while ensuring compliance with privacy protections.
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Mandatory Technology Use: All search operations must be electronically recorded, enhancing the transparency and accountability of the process.
Your Rights During Search and Seizure
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Right to a Seizure List: Following a search, individuals must receive a comprehensive list of all items taken.
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Right to Privacy: The collection of digital evidence must honor privacy rights, necessitating appropriate justification for accessing personal digital data.
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Right to Decent Search: Female officers must conduct searches of women, ensuring dignity during the process.
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Right to Judicial Oversight: Any request for an extension of the retention period for seized documents must be backed by written justification and approval from a higher authority.
Key Differences: BNSS vs. CrPC
| Feature | CrPC (Old) | BNSS (2023–) |
|---|---|---|
| Governing Law | Criminal Procedure Code, 1973 | Bharatiya Nagarik Suraksha Sanhita, 2023 |
| Digital Evidence | Limited | Mandatory, including cloud data |
| Retention of Seized Documents | 30 days from order | 1 month from end of quarter |
| Forensic Investigation | Discretionary | Mandatory for serious offences |
| Electronic Trials | Not specified | Explicitly allowed |
Best Practices for Assessees and Citizens
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Organize Digital Records: Maintain structured and secure digital records, as searches may now encompass cloud and virtual data.
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Know Your Rights: Ensure proper documentation and request the presence of witnesses during searches.
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Seek Legal Counsel: If you believe a search or seizure is unjust or infringes on your privacy, consult a legal expert.
Conclusion
The introduction of the BNSS and updates to the Income Tax Act modernize India's search and seizure protocols, highlighting the importance of transparency, digital evidence, and procedural safeguards. Staying informed about your rights and current legal changes is crucial to ensure equitable treatment during any search or seizure activity.