Income Tax Act, 1961
Sch. II Part II Rule 36. POWER TO BREAK OPEN DOORS, ETC.
The officer may break open any inner or outer door or window of any building and enter any building in order to seize any movable property if the officer has reasonable grounds to believe that such building contains movable property liable to seizure under the warrant and the officer has notified his authority, and intention of breaking open if admission is not given. He shall, however, give all reasonable opportunity to women to withdraw.
