https://www.taxtmi.com/acts?id=3999 Section 132 empowers specified income-tax authorities, on information and a recorded reason to believe, to authorise officers to enter and search buildings, vessels, vehicles or aircraft, inspect persons and electronic records, break open receptacles, seize or inventory books, documents, money and valuables, place identifying marks, make extracts or copies, and examine persons on oath; it prescribes custody, retention limits, handover to the Assessing Officer where jurisdiction is lacking, non-dealing orders where removal is impracticable, provisional attachment and valuation references, and incorporates applicable Code of Criminal Procedure search and seizure provisions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 15:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3999 Section 132 empowers specified income-tax authorities, on information and a recorded reason to believe, to authorise officers to enter and search buildings, vessels, vehicles or aircraft, inspect persons and electronic records, break open receptacles, seize or inventory books, documents, money and valuables, place identifying marks, make extracts or copies, and examine persons on oath; it prescribes custody, retention limits, handover to the Assessing Officer where jurisdiction is lacking, non-dealing orders where removal is impracticable, provisional attachment and valuation references, and incorporates applicable Code of Criminal Procedure search and seizure provisions. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3999