Search warrant authorisation under income tax law sets out powers to inspect, seize, and secure undisclosed assets and records. Warrant of authorisation under section 247(2) of the Income-tax Act, 2025 prescribes the form by which an approving authority authorises specified income-tax officers to enter and search a building, place, vessel, vehicle or aircraft where books of account, documents, electronic records, computer systems, assets, or undisclosed income or property are believed to be kept. The form records failure or likely failure to produce books, documents, or electronic information in response to a summons or notice, the jurisdictional basis, and the risk of revenue prejudice from delay. It also sets out search, inspection, seizure, inventory, copying, and assistance powers.