(11)The Board may make rules in relation to any search or seizure under this section including providing for the procedure to be followed by the authorised officer—(a)for obtaining ingress into any building, place, vessel, vehicle or aircraft to be searched where free ingress thereto is not available; and(b)for ensuring safe custody of any books of account or other documents, or asset, or any information in electronic form or on a computer system, or computer system seized.
