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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Search and seizure powers: authorised tax officers may enter, inspect, seize and examine assets subject to statutory safeguards.</h1> Section 132 authorises designated tax authorities to issue and delegate search warrants where there is reason to believe that relevant books, documents or assets exist, will not be produced, or represent undisclosed income. It confers powers to enter, force access, search persons, inspect electronic records, seize or deem seize assets, mark and copy documents, examine persons on oath, requisition assistance, and make provisional attachments and valuation references, while imposing time limits and supervisory approval requirements for retention and transfer of seized material and preserving specified rights of the person searched.

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