https://www.taxtmi.com/acts?id=10917 authorisations permit an Authorised Officer, on information giving reason to believe non-production or possession of undisclosed tax material, to enter and search premises, break open locks, search persons, inspect electronic and documentary records, seize non-stock material and specified stock-in-trade, mark or copy books of account, and make inventories. Competence depends on jurisdiction over the person or location, with limited exception where delay would prejudice revenue. Officers may requisition assistance, serve non-removal orders if seizure is impracticable, examine persons on oath with statements admissible in tax proceedings, and follow applicable criminal procedure provisions; the Board may make rules on ingress and custody. en-us Thu, 20 Aug 2009 13:04:11 +0530 Thu, 20 Aug 2009 13:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10917 authorisations permit an Authorised Officer, on information giving reason to believe non-production or possession of undisclosed tax material, to enter and search premises, break open locks, search persons, inspect electronic and documentary records, seize non-stock material and specified stock-in-trade, mark or copy books of account, and make inventories. Competence depends on jurisdiction over the person or location, with limited exception where delay would prejudice revenue. Officers may requisition assistance, serve non-removal orders if seizure is impracticable, examine persons on oath with statements admissible in tax proceedings, and follow applicable criminal procedure provisions; the Board may make rules on ingress and custody. Act-Rules Bills Thu, 20 Aug 2009 13:04:11 +0530 https://www.taxtmi.com/acts?id=10917