Authorization of searches limited to consequential searches; officers must record reasons and promptly report proceedings. Deputy Directors of Inspection and Inspecting Assistant Commissioners are empowered to authorize searches u/s 132(1) of the Income-tax Act and 37A(1) of the Wealth-tax Act, but such powers must be used only for consequential searches arising during ongoing authorized searches and only after recording reasons. Preliminary search reports must be sent in the prescribed proforma to the Directorate of Inspection (Investigation) and the Board for close supervision, and a critical appraisal of the searches and their effectiveness must be reported to the Board by the specified deadline.