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<h1>Valuation Officers empowered under Section 38A of Wealth Tax Act to inspect properties with notice for tax assessments.</h1> Section 38A of the Wealth Tax Act, 1957 grants powers to Valuation Officers and authorized personnel to enter and inspect land, buildings, or assets for valuation purposes related to wealth tax assessments. They can require necessary facilities to survey or inspect properties and examine relevant documents. Entry into buildings or inspection of assets requires at least two days' written notice unless consent is given. If compliance is refused or evaded, Valuation Officers have powers under section 37 to enforce compliance. These provisions were introduced by the Taxation Laws (Amendment) Act, 1972.