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Download eBook on Survey, Search & Seizure under ... - TaxGuru

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| 98 | Voice of CAsuspect that such pers<strong>on</strong> has secreted about his pers<strong>on</strong> any such booksof account, other documents, m<strong>on</strong>ey, bulli<strong>on</strong>, jewellery or other valuablearticle or thing;(c) to place identificati<strong>on</strong> marks <strong>on</strong> such books of account and documentsas may be found in the course of search and as you may c<strong>on</strong>siderrelevant to, or useful for, proceedings <strong>under</strong> the Indian Income-taxAct, 1922, or <strong>under</strong> the Income-tax Act, 1961, and to make a list thereoftogether with particulars of the identificati<strong>on</strong> marks:(d) to examine such books of account and documents and make, orcause to be made, copies or extracts from such books of account anddocuments;(e) to seize any such books of account, documents, m<strong>on</strong>ey, bulli<strong>on</strong>,jewellery or other valuable article or thing found as a result of suchsearch and take possessi<strong>on</strong> thereof;(f) to make a note or an inventory of any such m<strong>on</strong>ey, bulli<strong>on</strong>, jewellery orother valuable articleor thing;(g) to c<strong>on</strong>vey such books of account, documents, m<strong>on</strong>ey, bulli<strong>on</strong>,jewellery or other valuable article or thing to the office of the DeputyCommissi<strong>on</strong>er of Income-tax or any other authority not below the rankof the Income-tax Officer employed in the executi<strong>on</strong> of the Income-taxAct, 1961 ; and(h) to exercise all other powers and perform all other functi<strong>on</strong>s <strong>under</strong>secti<strong>on</strong> 132 of the Income-taxAct, 1961, and the rules relating thereto.You may requisiti<strong>on</strong> the services of any police officer or any officer of theCentral Government or ofboth, to assist you for all or any of the purposes specified in sub-secti<strong>on</strong> (l)of secti<strong>on</strong> 132 of the Income-tax Act, 1961.(SEAI.)Chief Commissi<strong>on</strong>er orCommissi<strong>on</strong>er of Income-tax

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