https://www.taxtmi.com/acts?id=2479 Rule 15 authorises designated officers to enter, inspect, search and seize premises, goods, materials, books, documents and computer resources (electronic records) where confiscable items or records relevant to proceedings are suspected. Powers include forcible entry, personal searches, taking copies/extracts, seizure or service of restraint orders when physical removal is impracticable, and seizure of conveyances; seized items must be notified within specified periods subject to extension, the custody-holder may copy documents and apply for return, and seized or produced records attract statutory evidentiary presumptions unless rebutted. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 31 Aug 2017 16:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2479 Rule 15 authorises designated officers to enter, inspect, search and seize premises, goods, materials, books, documents and computer resources (electronic records) where confiscable items or records relevant to proceedings are suspected. Powers include forcible entry, personal searches, taking copies/extracts, seizure or service of restraint orders when physical removal is impracticable, and seizure of conveyances; seized items must be notified within specified periods subject to extension, the custody-holder may copy documents and apply for return, and seized or produced records attract statutory evidentiary presumptions unless rebutted. Act-Rules DGFT Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2479