https://www.taxtmi.com/acts?id=11790 The Competent Investigating Authority may authorise an Authorised Officer to search and seize when information gives reason to believe summoned persons have failed to produce material, will not produce material relevant to tax proceedings, or possess undisclosed tax bases or property. The Authorised Officer may enter and break locks, search persons, inspect books and electronic records, seize non-stock-in-trade material, mark, copy and inventory documents, requisition assistance, and examine persons on oath; Code of Criminal Procedure search and seizure provisions apply as far as possible and the Board may prescribe related procedures. en-us Fri, 17 Sep 2010 10:37:19 +0530 Fri, 17 Sep 2010 10:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11790 The Competent Investigating Authority may authorise an Authorised Officer to search and seize when information gives reason to believe summoned persons have failed to produce material, will not produce material relevant to tax proceedings, or possess undisclosed tax bases or property. The Authorised Officer may enter and break locks, search persons, inspect books and electronic records, seize non-stock-in-trade material, mark, copy and inventory documents, requisition assistance, and examine persons on oath; Code of Criminal Procedure search and seizure provisions apply as far as possible and the Board may prescribe related procedures. Act-Rules Bills Fri, 17 Sep 2010 10:37:19 +0530 https://www.taxtmi.com/acts?id=11790