Income Tax Act 1947 · 2020 Revised Edition · Part 16 · Returns
65F. Arrest of person
Feedback & supportLast amended by an amending law of 2023. 2 amendments in all.
The Comptroller or a specially authorised officer (called in this section and sections 65G, 65H and 65I an arresting officer) may arrest without warrant any person whom the arresting officer reasonably believes —
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) and includes, for all purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 34F(9), 37L(7), 37M(5), 67(1)(a), 95, 96, 96A and 101, a Deputy Comptroller or an Assistant Comptroller so appointed;
has committed an offence under section 37M(3) or (4), 37S(3) or (4), 96 or 96A; or
is doing any of the following:
destroying or attempting to destroy any document or thing with a view to hindering or obstructing the Comptroller, or an officer authorised under section 4(1) to investigate offences under this Act, in the exercise of his or her powers;
deleting or attempting to delete any information contained in any thing with a view to hindering or obstructing the Comptroller or an officer mentioned in sub‑paragraph (i), in the exercise of his or her powers;
resisting or attempting to resist, without reasonable excuse, the taking of any document or thing by the Comptroller or an officer mentioned in sub‑paragraph (i),being any document, thing or information that may be relevant to an investigation of an offence under this Act, or that may be required as evidence in proceedings for an offence under this Act.
A reference in subsection (1)(b) to an offence under this Act excludes an offence under section 65C as applied by section 105F or by section 105N, and an offence under section 105M.
An arresting officer may search or cause to be searched an arrested person.
A woman must not be searched except by a woman.
An arresting officer making an arrest must, without unnecessary delay and subject to subsection (8) and the rules mentioned in subsection (10), take or send an arrested person before a Magistrate’s Court.
An arresting officer must not detain in custody an arrested person for a longer period than under the circumstances of the case is reasonable.
Such period must not exceed 48 hours, excluding the time necessary for the journey from the place of arrest to the Magistrate’s Court.
An arrested person must not be released except —
on the person’s own bond;
on bail by a Magistrate or an arresting officer; or
under the special order in writing by a Magistrate or an arresting officer.
If any arrested person escapes, he or she may, at any time afterwards, be arrested in accordance with this section and section 65G.
The Minister may make rules under section 7 to provide for —
any matter relating to the release of any person on any bond, bail or special order under subsection (8); and
the arrest of any person with or without warrant by an arresting officer for a breach of the conditions of a bond, bail or special order or other specified circumstances.