https://www.taxtmi.com/circulars?id=68313 Deputy Directors of Inspection and Inspecting Assistant Commissioners are empowered to authorize searches u/s 132(1) of the Income-tax Act and 37A(1) of the Wealth-tax Act, but such powers must be used only for consequential searches arising during ongoing authorized searches and only after recording reasons. Preliminary search reports must be sent in the prescribed proforma to the Directorate of Inspection (Investigation) and the Board for close supervision, and a critical appraisal of the searches and their effectiveness must be reported to the Board by the specified deadline. en-us Tue, 06 Nov 1979 00:00:00 +0530 Wed, 26 Mar 2025 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68313 Deputy Directors of Inspection and Inspecting Assistant Commissioners are empowered to authorize searches u/s 132(1) of the Income-tax Act and 37A(1) of the Wealth-tax Act, but such powers must be used only for consequential searches arising during ongoing authorized searches and only after recording reasons. Preliminary search reports must be sent in the prescribed proforma to the Directorate of Inspection (Investigation) and the Board for close supervision, and a critical appraisal of the searches and their effectiveness must be reported to the Board by the specified deadline. Circulars Income Tax Tue, 06 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68313