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of <h1>Clause 139 of Direct Taxes Code Bill 2009: Procedures for Tax Search, Seizure, and Evidence Use Explained.</h1> Clause 139 of the Direct Taxes Code Bill, 2009, outlines the procedures for search and seizure operations by tax authorities. A Competent Investigating Authority can authorize an officer to conduct searches if there is reason to believe that a person has failed to provide required information or possesses undisclosed taxable material. Authorized officers have the power to enter premises, search individuals, seize materials, and require access to electronic records. They may also seek assistance from police or government officers. Orders restricting the removal of materials can be issued for up to two months. Statements made during searches can be used as evidence, and operations must comply with the Code of Criminal Procedure. The Board may establish rules for conducting searches and handling seized materials.
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