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<h1>Search and seizure powers: authorisation permits entry, inspection, seizure and temporary retention of records and assets in tax investigations.</h1> Section 132 empowers specified income-tax authorities, on information and a recorded reason to believe, to authorise officers to enter and search buildings, vessels, vehicles or aircraft, inspect persons and electronic records, break open receptacles, seize or inventory books, documents, money and valuables, place identifying marks, make extracts or copies, and examine persons on oath; it prescribes custody, retention limits, handover to the Assessing Officer where jurisdiction is lacking, non-dealing orders where removal is impracticable, provisional attachment and valuation references, and incorporates applicable Code of Criminal Procedure search and seizure provisions.
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