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of <h1>Wealth Tax Rule 10: Procedures for Search and Seizure under Section 37A, Requires Written Authorization and Witness Presence.</h1> Rule 10 of the Wealth Tax Rules, 1957, outlines the procedures for search and seizure under section 37A. Authorizations for searches must be in specific forms and issued by designated authorities. The rule mandates that searches be conducted with written authorization, and officers are permitted to enter and search buildings, vehicles, or vessels, even using force if necessary. Special provisions are made for the presence of women during searches. Witnesses must be present during searches, and a list of seized items is to be prepared and shared with relevant parties. Seized documents are to be handed over to the appropriate tax authorities.
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