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    <title>Avoiding harassment in the course of enquiry/search of the air passengers by the Air Intelligence Units/Investigation Units of the Income Tax Department - Reg.</title>
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    <description>Units may act on scanner or other information to enquire or intercept air passengers for action under section 132, either before departure or by relaying information to destination units to intercept on arrival. Statements must be recorded in a language the passenger understands, read back and signed voluntarily, with oath procedures followed. Investigating Directors may obtain telephonic administrative approval but may issue a warrant of authorization on statutory powers without delay. Seizures of bullion or jewellery require approved valuers available at short notice, and passengers must be afforded basic welfare and medical assistance.</description>
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      <description>Units may act on scanner or other information to enquire or intercept air passengers for action under section 132, either before departure or by relaying information to destination units to intercept on arrival. Statements must be recorded in a language the passenger understands, read back and signed voluntarily, with oath procedures followed. Investigating Directors may obtain telephonic administrative approval but may issue a warrant of authorization on statutory powers without delay. Seizures of bullion or jewellery require approved valuers available at short notice, and passengers must be afforded basic welfare and medical assistance.</description>
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