https://www.taxtmi.com/acts?id=53454 Search and seizure under section 247 is governed by prescribed forms, written and sealed authorisations, witness requirements, and procedures for forced entry, access to receptacles and computer systems, and searches of persons, including special protection for women. Seized assets, materials, statements and packages must be listed, sealed, delivered to the occupant or person searched, and kept in safe custody by the Custodian, who may store them in strong rooms or approved bank lockers and deal with seized money through the prescribed deposit mechanism. en-us Fri, 20 Mar 2026 18:14:18 +0530 Tue, 07 Apr 2026 12:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53454 Search and seizure under section 247 is governed by prescribed forms, written and sealed authorisations, witness requirements, and procedures for forced entry, access to receptacles and computer systems, and searches of persons, including special protection for women. Seized assets, materials, statements and packages must be listed, sealed, delivered to the occupant or person searched, and kept in safe custody by the Custodian, who may store them in strong rooms or approved bank lockers and deal with seized money through the prescribed deposit mechanism. Act-Rules Income Tax Fri, 20 Mar 2026 18:14:18 +0530 https://www.taxtmi.com/acts?id=53454