"Acting on specific information, we informed the Income Tax department, whose officials came and searched his house," Expenditure Observer of the Election Commission of India Anil Chavre told reporters here.
Asked whether they found anything incriminatory during the search, Chavre, said only Income Tax department could say about it.
No official of the IT was ready to speak to the media.
Chavre and another Expenditure Observer Niraj Soy were also there while the IT officials searched the house.
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Reacting sharply, the former chief minister said, "again it is a conspiracy from my opponents. I will register a complaint with the Election Commission of India against the action, which amount to defamation."
Koda's premises had also been searched a month before the 2009 general elections by the Income Tax department. Koda was in jail for more than three years in connection with money laundering and other cases.
Koda has this time fielded his MLA wife Gita, from the Singhbhum Lok Sabha constituency going to polls on April 17.