https://www.taxtmi.com/acts?id=10406 Search and seizure under section 132 must follow prescribed procedures covering authorisation, entry, use of force, search of persons and receptacles, presence of witnesses, preparation and delivery of seizure lists, sealing of valuables, custody of books, documents and money, and reopening of sealed packages. The rule requires authorisations in specified forms, written under signature and seal, and provides special safeguards for women and for occupancy-related situations. It also regulates safe custody through a Custodian and extends related powers to the Assessing Officer. en-us Tue, 27 Jan 2009 08:52:21 +0530 Thu, 21 May 2026 12:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10406 Search and seizure under section 132 must follow prescribed procedures covering authorisation, entry, use of force, search of persons and receptacles, presence of witnesses, preparation and delivery of seizure lists, sealing of valuables, custody of books, documents and money, and reopening of sealed packages. The rule requires authorisations in specified forms, written under signature and seal, and provides special safeguards for women and for occupancy-related situations. It also regulates safe custody through a Custodian and extends related powers to the Assessing Officer. Act-Rules Income Tax Tue, 27 Jan 2009 08:52:21 +0530 https://www.taxtmi.com/acts?id=10406