<h1>Search and seizure warrant under section 247(2) authorises entry, inspection, seizure, and technical access for undisclosed assets and records.</h1> Warrant of authorisation under section 247(2) of the Income-tax Act, 2025, in Form No. 83, authorising search and seizure where there is reason to believe that summons or notice for production of books, documents, or electronic information has not been complied with, will not be complied with, or that undisclosed assets or property are kept at a specified place within jurisdiction. The warrant empowers entry and search of the premises, assistance to inspect electronic records, breaking open locks or overriding access codes, searching persons suspected of concealment, identifying and examining materials, preparing inventories, seizing specified items, and requisitioning assistance for execution of the search.