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<h1>Search and Seizure Under Income Tax Act: Key Powers, Procedures, and Safeguards for Tax Officials and Taxpayers Explained</h1> The text provides a comprehensive guide to search and seizure procedures under Section 132 of the Income Tax Act. It details the authorities empowered to conduct searches, conditions for authorization, powers of authorized officers, rights and duties of persons being searched, and procedural safeguards. The document covers key aspects such as seizure of documents, examination of persons, presumptions, time limits for retention of seized materials, and provisions for making copies of seized documents.
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