Search and seizure powers expanded: broader officer authorisation, searchable conveyances, presumptions and transfer of seized assets. Amendments broaden search and seizure powers in section 132 by expanding authorised officers and searchable sites to include vessels, vehicles and aircraft, and by permitting searches of persons where concealment is suspected. Seizures must be processed by the income tax officer with an opportunity to be heard and may include determination of interest and penalty as if by regular assessment. New evidentiary presumptions attach to assets and documents found in possession, seized items must be transferred to the officer having jurisdiction if required, and relevant provisions of the Code of Criminal Procedure apply.