https://www.taxtmi.com/acts?id=50228 Sections 37A and 37B empower authorised inspection and wealth-tax officers, on information giving reason to believe in non-production, concealment or possession of disproportionate assets, to search premises and persons, break open receptacles, seize, mark, copy and inventory books, documents, articles and money, requisition assistance, examine on oath, and rely on specified evidential presumptions. Retention of seized material is time-limited and subject to Commissioner approval and Board review of objections. Section 37B permits requisition of material held by other authorities and applies the procedural safeguards and presumptions of section 37A to requisitioned material. en-us Wed, 05 Mar 2025 16:57:18 +0530 Wed, 05 Mar 2025 16:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50228 Sections 37A and 37B empower authorised inspection and wealth-tax officers, on information giving reason to believe in non-production, concealment or possession of disproportionate assets, to search premises and persons, break open receptacles, seize, mark, copy and inventory books, documents, articles and money, requisition assistance, examine on oath, and rely on specified evidential presumptions. Retention of seized material is time-limited and subject to Commissioner approval and Board review of objections. Section 37B permits requisition of material held by other authorities and applies the procedural safeguards and presumptions of section 37A to requisitioned material. Act-Rules F. Acts / Amendment Acts Wed, 05 Mar 2025 16:57:18 +0530 https://www.taxtmi.com/acts?id=50228