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of <h1>Income-tax authorities granted discovery, summons, and seizure powers; senior investigators limited by jurisdiction and 15-day custody under section 247(1)</h1> The provision grants specified income-tax authorities court-like powers for discovery, inspection, summons, examination on oath, production of books and issuing commissions, and permits certain authorities to exercise those powers even absent pending proceedings. Compared with the Bill, the Act adds jurisdictional and suspicion language limiting senior investigators to persons/classes within their jurisdiction, revises cross-references to section 247(1), and explicitly empowers authorities to impound and retain documents 'in custody for such period as it thinks fit,' subject to a recorded-reasons requirement and an initial fifteen-day retention limit (exclusive of holidays) extendable only with prior sanction. Procedural safeguards beyond these limits are not specified.
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