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of <h1>Section 220 search powers: inspectors can seize company records to prevent tampering, with safeguards for copies and timely return</h1> Section 220 empowers an inspector during an investigation to enter premises where company-related books and papers are kept, if there are reasonable grounds to believe they may be destroyed, altered, falsified, mutilated, or concealed. The inspector may seize such documents, while allowing the company or concerned person to take copies or extracts at their own cost. Seized materials are kept in custody only as long as necessary, but not beyond conclusion of the investigation, after which they must be returned. Before return, the inspector may copy, extract from, or mark the documents. Searches and seizures must follow the Code of Criminal Procedure, 1973, with necessary adaptations.
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