(14)The Board may make rules in relation to any search or seizure under this section in particular, and without prejudice to the generality of the foregoing power, such rules may provide for the procedure to be followed by the authorised officer-(i)for obtaining ingress into [any building, place, vessel, vehicle or aircraft] [ Substituted by Act 41 of 1975, Section 35, for " such building or place" (w.e.f. 1.10.1975).] to be searched where free ingress thereto is not available;(ii)for ensuring safe custody of any books of account or other documents or assets seized.[Explanation 1. - For the purposes of sub-section (9-A), "execution of an authorisation for search" shall have the same meaning as assigned to it in Explanation 2 to section 158-BE.] [ Substituted by Act 20 of 2002, Section 56, for Explanation 1 (w.e.f. 1.6.2002).]Explanation 2. - In this section, the word "proceeding" means any proceeding in respect of any year, whether under the Indian Income-tax Act, 1922 (11 of 1922), or this Act, which may be pending on the date on which a search is authorised under this section or which may have been completed on or before such date and includes also all proceedings under this Act which may be commenced after such date in respect of any year.
