Non-disclosure of reasons for search: recorded reasons and suspicions exempt from disclosure; provisional attachment and valuation procedures introduced.

Amendments declare recorded reason to believe and reason to suspect non-disclosable; permit provisional attachment of assessee property during or within sixty days of search with prior senior approval and a six-month automatic lapse; and allow reference to a Valuation Officer for fair market valuation with a sixty-day reporting requirement, while extending the procedural definition of "execution of an authorisation for search" to the new provisions.

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