Income Tax Act, 1961
Sch. II Part V Rule 80. ENTRY INTO DWELLING HOUSE.
For the purpose of making an arrest under this Schedule – (a) No dwelling house shall be entered after sunset and before sunrise;
(b) No outer door of a dwelling house shall be broken open unless such dwelling house or a portion thereof is in the occupancy of the defaulter and he or other occupant of the house refuses or in any way prevents access thereto; but, when the person executing any such warrant had duly gained access to any dwelling house, he may break open the door of any room or apartment if he has reason to believe that the defaulter is likely to be found there;
(c) No room, which is in the actual occupancy of a woman who, according to the customs of the country, does not appear in public, shall be entered into unless the officer authorised to make the arrest has given notice to her that she is at liberty to withdraw and has given her reasonable time and facility for withdrawing.