Income Tax Search and Seizure: Irregularity versus an illegal Income Tax Search- Analysis

Rule 112 of the Income Tax Rules'1962 lays down the procedure, forms of authorization, manner and other procedural effects of carrying out search and seizure action as enumerated u/s 132 of the act.

source https://www.caclubindia.com/articles/irregularity-versus-an-illegal-income-tax-search-analysis-45877.asp