https://www.taxtmi.com/article/detailed?id=6647 Search and seizure under the Income Tax Act is limited to securing evidence or assets representing undisclosed income that cannot be obtained by summons; Section 132 permits entry, breaking open receptacles, personal search, inspection of electronic records and seizure only where a recorded reason to believe exists under the statute's specified clauses, the satisfaction note shows application of mind, and authorization warrants identify relevant persons and premises, with special care when occupation or control of premises is unclear. en-us Thu, 28 Jan 2016 09:53:16 +0530 Thu, 28 Jan 2016 09:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6647 Search and seizure under the Income Tax Act is limited to securing evidence or assets representing undisclosed income that cannot be obtained by summons; Section 132 permits entry, breaking open receptacles, personal search, inspection of electronic records and seizure only where a recorded reason to believe exists under the statute's specified clauses, the satisfaction note shows application of mind, and authorization warrants identify relevant persons and premises, with special care when occupation or control of premises is unclear. Articles Income Tax Thu, 28 Jan 2016 09:53:16 +0530 https://www.taxtmi.com/article/detailed?id=6647