https://www.taxtmi.com/acts?id=51777 Section 247 vests authorised income-tax officers with powers to enter and search premises, require technical assistance to access electronic records, break locks or override access controls, search persons, mark, copy and seize non-stock-in-trade books, documents, computer systems and assets, issue non-removal orders, make provisional attachments with senior approval, requisition assistance, examine persons on oath and refer assets for valuation, with statutory presumptions applying to seized material. en-us Thu, 14 Aug 2025 12:05:34 +0530 Mon, 01 Sep 2025 13:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51777 Section 247 vests authorised income-tax officers with powers to enter and search premises, require technical assistance to access electronic records, break locks or override access controls, search persons, mark, copy and seize non-stock-in-trade books, documents, computer systems and assets, issue non-removal orders, make provisional attachments with senior approval, requisition assistance, examine persons on oath and refer assets for valuation, with statutory presumptions applying to seized material. Act-Rules Income Tax Thu, 14 Aug 2025 12:05:34 +0530 https://www.taxtmi.com/acts?id=51777