Provisional attachment powers expanded to permit temporary seizure during searches, subject to senior approval and valuation reports, protecting revenue interests. The amendment to section 132 declares that reasons to believe or suspect recorded under subsections (1) and (1A) shall not be disclosed, and inserts provisional attachment powers permitting an authorised officer, with prior senior approval and reasons recorded in writing and applying the Second Schedule, to provisionally attach property during or shortly after a search. Provisional attachments cease after a statutory period, and authorised officers may refer property to a Valuation Officer for fair market value estimation under section 142A.