Search and seizure procedures under income-tax law require written authorisation, witnesses, safeguarding of seized items, and custodial control. Search and seizure under section 132 must follow prescribed procedures covering authorisation, entry, use of force, search of persons and receptacles, presence of witnesses, preparation and delivery of seizure lists, sealing of valuables, custody of books, documents and money, and reopening of sealed packages. The rule requires authorisations in specified forms, written under signature and seal, and provides special safeguards for women and for occupancy-related situations. It also regulates safe custody through a Custodian and extends related powers to the Assessing Officer.