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of <h1>Income-tax officers' powers under Section 132 to search, seize, examine, provisionally attach and inspect electronic records</h1> Where an income-tax authority, on information, has reason to believe that persons have failed to produce or would not produce books, documents or possess undisclosed money, bullion, jewellery or valuables, specified senior tax officers may authorise designated officers to enter and search premises, break locks, search persons, inspect electronic records, seize or inventory relevant items, mark or copy documents and examine persons on oath. Seized assets may be provisionally attached or referred for valuation; statutory presumptions about ownership and document authenticity arise. Retention of seized materials is time-limited and requires higher approval; jurisdictional transfers to the assessing officer are provided. Searches and seizures follow Code of Criminal Procedure provisions and Board-made rules.
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