Section 18(3) in The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976
(3)Any officer of Income-tax Department who is conducting or is causing to be conducted any inquiry, investigation or survey required to be conducted under sub-section (2) may, for the purpose of such inquiry, investigation or survey, exercise any power (including the power to authorise the exercise of any power) which may be exercised by him for any purpose under the Income Tax Act, 1961 (43 of 1961) and the provisions of the said Act shall, so far as may be, apply accordingly.
