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<h1>Procedures for Search and Seizure Under Section 132 of Income Tax Act Explained; Authorizations, Conduct, and Item Management.</h1> The statutory provisions outline the procedures for exercising search and seizure powers under section 132 of the Income Tax Act. Authorizations for searches must be issued in specific forms and signed by designated officers. The authorized officer has the right to enter and search buildings, vehicles, vessels, or aircraft, using force if necessary, while respecting the privacy of women according to custom. Searches must be witnessed by respectable individuals, and a list of seized items must be prepared and shared with relevant parties. Seized items are secured, and the Assessing Officer is granted powers to manage and review these items.