https://www.taxtmi.com/article/detailed?id=1392 The powers under section 46 authorize the Commissioner and designated officers to require production of business books and documents, enter and inspect premises, take copies and inventories, and, where there is reason to believe tax has been evaded, to seize accounts, documents and unaccounted goods subject to written reasons, receipt, statutory time limits, procedural safeguards including prior written permission for searches, and compliance with rules and the Code of Criminal Procedure. en-us Thu, 18 Aug 2011 05:39:57 +0530 Thu, 18 Aug 2011 05:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1392 The powers under section 46 authorize the Commissioner and designated officers to require production of business books and documents, enter and inspect premises, take copies and inventories, and, where there is reason to believe tax has been evaded, to seize accounts, documents and unaccounted goods subject to written reasons, receipt, statutory time limits, procedural safeguards including prior written permission for searches, and compliance with rules and the Code of Criminal Procedure. Articles Value Added Tax - VAT and CST Thu, 18 Aug 2011 05:39:57 +0530 https://www.taxtmi.com/article/detailed?id=1392