Inspection of electronic records: new search powers and tightened time limits for seizure custody and transfer. The amendment empowers authorised officers to require inspection of books or documents maintained as electronic records, omits several procedural subsections, and shortens and reframes time limits for post-seizure actions. Orders under the search power are limited to sixty days. Where the authorised officer lacks jurisdiction, seized assets must be handed to the Assessing Officer having jurisdiction within sixty days of the last executed authorisation, who then assumes the powers over custody and further action. The Board may, after hearing, pass orders on requests for return of seized books or documents, and the definition of execution of an authorisation is aligned with the corresponding assessment provision.