Report No. 12

137. Powers of search and seizure.-

Subject to any rules made in this behalf, any Income-tax Officer specially authorised by the Commissioner in this behalf may,-

(i) enter and search any building or place where he has reason to believe that any books of account or other documents which in his opinion will be useful for, or relevant to any proceeding under this Act may be found, and examine them, if found;

(ii) seize any such books of account or other documents and have them removed to his office, if necessary;

(iii) place marks of identification on any such books of account or other documents or make or cause to be made extracts or copies therefrom;

(iv) make a note or an inventory of any articles or things found in the course of any search under this section which in his opinion will be useful for; or relevant to, any proceeding under this Act; and the provisions of the Code of Criminal Procedure, 1898 (5 of 1898), relating to searches shall apply, so far as may be, to searches under this section.

[Section 37(2)]