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    <description>Search and seizure powers permit authorised income-tax officers to enter and search premises, require technical assistance to access electronic records, break locks or override access codes, search persons, mark, copy or seize books, documents, computer systems and assets, place short-term non-dealing orders where physical seizure is impracticable, requisition assistance, examine persons on oath, invoke statutory presumptions as to ownership and authenticity, provisionally attach property with higher-level approval, and refer property for valuation under prescribed procedures.</description>
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      <description>Search and seizure powers permit authorised income-tax officers to enter and search premises, require technical assistance to access electronic records, break locks or override access codes, search persons, mark, copy or seize books, documents, computer systems and assets, place short-term non-dealing orders where physical seizure is impracticable, requisition assistance, examine persons on oath, invoke statutory presumptions as to ownership and authenticity, provisionally attach property with higher-level approval, and refer property for valuation under prescribed procedures.</description>
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