Search and seizure powers expanded to allow approved third party assistance and broadened valuation referrals during searches.

Amendments to section 132 permit the authorised officer to requisition police, Central Government officers, or other approved persons or entities to assist in searches, and require compliance; they also allow references for fair market valuation to a Valuation Officer or other approved valuers who must estimate value in prescribed manner and report within sixty days. The substituted Explanation deems the last authorisation executed on conclusion of the last panchnama for searches and on actual receipt of materials for requisitions under section 132A.

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