Search and seizure authority under section 37A authorises entry, search, marking, copying and seizure of tax-related books and items. A warrant of authorisation under section 37A authorises named tax officers, on reasoned information that summonses or notices have not been complied with ... Summary
Search and seizure authority under section 37A authorises entry, search, marking, copying and seizure of tax-related books and items.
A warrant of authorisation under section 37A authorises named tax officers, on reasoned information that summonses or notices have not been complied with or that disproportionate assets exist, to enter and search specified premises or conveyances; to search persons suspected of concealing relevant books, documents or articles; to mark, list, examine, copy and seize such books and documents; to inventory articles or money found; and to convey seized materials to a tax office and exercise related powers under the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.