Requisition of assistance expanded to include approved entities and valuers, with prescribed procedures for valuation referrals and reports.

The amendment permits the authorised officer to requisition police, Central Government officers or approved persons or entities to assist in searches or requisitions, making compliance mandatory. It allows referral to a valuation officer or other approved valuers or entities to estimate fair market value in a prescribed manner and report to the authorised or assessing officer within the prescribed timeframe, and it clarifies when the last authorisation for search is deemed executed, covering conclusion of search and actual receipt under requisition.

---

---

---