Search and seizure powers under section 37A require formal authorisation, entry protocols, witnesses and seizure documentation.

Search and seizure powers under the Wealth-tax Rules require written, signed and sealed authorisations in specified forms; authorised officers may demand free ingress and, failing admission, may enter with assistance and break open premises, vessels, vehicles or aircraft. Searches of women must be conducted by a woman; two or more respectable witnesses must attend searches; a list of things seized must be prepared, delivered to occupants and forwarded to senior officers. Seized accounts and documents may be conveyed to a Deputy Commissioner or Wealth-tax Officer and the Assessing Officer receiving them has equivalent powers.

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