Search and seizure powers: authorisation to enter, seize and inventory documents and assets, with limited retention and Board review. Section 132 authorises the Commissioner, on information creating reason to believe, to empower inspectors or Income-tax Officers to enter and search premises where required or relevant books, documents, articles or money are suspected to be kept, and to seize documents, mark them, make copies or extracts and inventory articles or money found. Seized materials may be retained for up to one hundred and eighty days unless written reasons and the Commissioner's approval justify further retention, subject to a prohibition on retention beyond thirty days after completion of relevant proceedings; the person seized from may copy materials, and objections to retention may be made to the Board, which may hear and order accordingly.