Power of search and seizure

If the Board grants the Director-General, Chief Commissioner, or any other Joint Director or Joint Commissioner the necessary authority in this regard and they have grounds to think that:-

(a) any individual to whom a notification under subsection (4) of section 16 or a proceedings under subsection 37 was issued and who was required to produce or cause to be produced any books of account or other documents has neglected or failed to produce or cause to produce such books of account or other documents in accordance with the requirements of such notice or summons, or

(b) any person to whom the aforementioned notice or summons has been or may be given will not, or will not cause to be submitted, any books of account or other documents that may be helpful for or relevant to any procedure under this Act, or

(c) if anybody is in possession of money, bullion, jewellery, or any other valuable item or object that is out of proportion to their known assets and the details of which will be relevant or beneficial in any case under this Act, they may be subject to prosecution.

Discussion on 80g income tax.

If the Director-General has cause to believe that such books of account or other papers include money, bullion, jewellery, or other valuable items or things, he may authorise any Joint Commissioner or Revenue Officer to enter and inspect any building, place, vessel, vehicle, or aircraft. If the authorised person has reason to believe that the person has any such books of account or other documents, money, bullion, jewellery or other valuable item or thing hidden about his person, the Director-General may authorise any Joint Commissioner or Income-tax Officer to search any person who has exited, is about to enter, or is in the building, place, vessel, vehicle or aircraft.

When the necessary keys are not available, the Director-General may permit any Joint Commissioner or Income-tax Officer to unlock any lock on a door, box, locker, safe, almirah, or other container in order to exercise the powers granted by a clause. Any Joint Commissioner or Income-tax Officer may be given permission by the Director-General to confiscate any such books of accounts, other papers, money, bullion, jewellery, or other valuable item or thing discovered as a consequence of such search.

Finest article on 80g certificate begins here.