Search and seizure powers authorise entry, electronic access, seizure and provisional attachment for undisclosed tax-related assets. Section 247 vests authorised income-tax officers with powers to enter and search premises, require technical assistance to access electronic records, ... Summary
Search and seizure powers authorise entry, electronic access, seizure and provisional attachment for undisclosed tax-related assets.
Section 247 vests authorised income-tax officers with powers to enter and search premises, require technical assistance to access electronic records, break locks or override access controls, search persons, mark, copy and seize non-stock-in-trade books, documents, computer systems and assets, issue non-removal orders, make provisional attachments with senior approval, requisition assistance, examine persons on oath and refer assets for valuation, with statutory presumptions applying to seized material.
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