Warrant of authorisation under section 132 authorises entry, search, examination and seizure in specified premises and persons.

Warrant of authorisation under sub section (1A) of section 132 authorises the named income tax officer to enter and search a specified building/place/vessel/vehicle/aircraft not previously mentioned in an earlier authorisation, search persons suspected of concealing books, documents or valuables, place identification marks on documents, examine and copy records, seize and inventory books, documents, money, bullion and jewellery, convey seized items to an appropriate tax office, and requisition police or Central Government officers to assist while exercising all powers under section 132 and related rules.

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