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<h1>Search and seizure authorisation under income-tax law covers electronic records, assets, and technical access assistance.</h1> Warrant of authorisation under section 247 of the Income-tax Act, 2025 and rule 148 of the Income-tax Rules, 2026 prescribes the formal authorisation to enter and search specified premises, vessel, vehicle or aircraft where books of account, documents, electronic records, computer systems or assets representing undisclosed income or property are kept. The authorisation empowers the designated officer to search, examine, copy, seize, inventory and remove relevant records and assets, and to requisition assistance for carrying out the statutory search powers.
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