Search and seizure powers authorise entry, electronic access, seizure and provisional attachment for undisclosed tax-related assets. Section 247 vests authorised income-tax officers with powers to enter and search premises, require technical assistance to access electronic records, break locks or override access controls, search persons, mark, copy and seize non-stock-in-trade books, documents, computer systems and assets, issue non-removal orders, make provisional attachments with senior approval, requisition assistance, examine persons on oath and refer assets for valuation, with statutory presumptions applying to seized material.