Search and seizure procedure under income tax law governs authorisation, seizure powers, retention limits, and taxpayer safeguards. Search and seizure under section 132 may be authorised only on recorded reasons to believe that books, documents or undisclosed assets are being withheld or possessed, and the authorised officer may enter premises, search persons, seize material, inspect electronic records, prepare inventories and issue restraint orders where seizure is not practicable. The provision also covers examination on oath, presumptions, retention limits, transfer of seized material to the jurisdictional Assessing Officer, provisional attachment, valuation reference, and the rights and duties of the person searched.