https://www.taxtmi.com/acts?id=6450 Section 37A authorises specified tax officers, on reasonable belief of concealed or undisclosed books, documents or disproportionate assets, to enter and search premises and persons, break open receptacles, mark, copy and seize documents and assets, requisition assistance, examine persons on oath, and make inventories. It presumes ownership and veracity of seized items, provides a 120 day summary estimation and retention procedure by the Assessing Officer to secure tax, interest and penalties, limits document retention periods, permits non-removal orders for bulky or dangerous assets, and allows applications to supervisory authorities for relief; CrPC search provisions and Board rules apply. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 13 Sep 2012 17:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6450 Section 37A authorises specified tax officers, on reasonable belief of concealed or undisclosed books, documents or disproportionate assets, to enter and search premises and persons, break open receptacles, mark, copy and seize documents and assets, requisition assistance, examine persons on oath, and make inventories. It presumes ownership and veracity of seized items, provides a 120 day summary estimation and retention procedure by the Assessing Officer to secure tax, interest and penalties, limits document retention periods, permits non-removal orders for bulky or dangerous assets, and allows applications to supervisory authorities for relief; CrPC search provisions and Board rules apply. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6450