Provisions relating to search and seizure :

The powers for search and seizure are resorted to by the Department when there is evidence of undisclosed documents or assets which have not been and would not be disclosed in ordinary course. The procedure and powers relating to search are described in section 132 of the IT Act 1961. Duly Authorised Officers of the Department have authority to search residential premises, business premises, vehicles, bank lockers etc., and to seize the books of accounts, stocks, valuables etc. They can also, under section 132A, requisition books of accounts, valuables etc. seized by other Departments of the Government of India for investigations under IT Act.

The Investigation wing of the Department is headed by the Director General (Investigation ) . The offices are located at (1) the 4th floor, Mayur Bhawan, Connaught Place (Phone 3315436) and (2) the 2nd floor, E-2, ARA Centre, Jhandewalan Extension, New Delhi-55 (Phone 3554311).