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of <h1>Finance Bill 2023: Section 132 empowers tax authorities with enhanced search and seizure capabilities, including expert assistance. Effective April 2023.</h1> Section 132 of the Finance Bill 2023 outlines provisions for search and seizure by income-tax authorities, detailing their powers and procedures, including requisitioning assistance from police or Central Government officers. Due to technological advancements and complex asset forms, the section proposes amendments to allow authorised officers to seek help from approved experts during searches and valuations. These changes aim to enhance the efficiency of search operations and are effective from April 1, 2023. Additionally, the amendment clarifies the execution of the last authorisation date for concluding search proceedings, effective retrospectively from April 1, 2022.
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