Search and seizure powers authorise entry, electronic access, seizure and provisional attachment to secure undisclosed income evidence. Search and seizure powers permit authorised income-tax officers to enter and search premises, require technical assistance to access electronic records, break locks or override access codes, search persons, mark, copy or seize books, documents, computer systems and assets, place short-term non-dealing orders where physical seizure is impracticable, requisition assistance, examine persons on oath, invoke statutory presumptions as to ownership and authenticity, provisionally attach property with higher-level approval, and refer property for valuation under prescribed procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Search and seizure powers authorise entry, electronic access, seizure and provisional attachment to secure undisclosed income evidence.
Search and seizure powers permit authorised income-tax officers to enter and search premises, require technical assistance to access electronic records, break locks or override access codes, search persons, mark, copy or seize books, documents, computer systems and assets, place short-term non-dealing orders where physical seizure is impracticable, requisition assistance, examine persons on oath, invoke statutory presumptions as to ownership and authenticity, provisionally attach property with higher-level approval, and refer property for valuation under prescribed procedures.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
