Foreign Exchange Management Act, 1999 · Chapter VI: Directorate of Enforcement
Section 37: Power of search, seizure, etc
(1) The Director of Enforcement and other officers of Enforcement, not below the rank of an Assistant Director, shall take up for investigation the contravention referred to in section 13.
(2) Without prejudice to the provisions of sub-section (1), the Central Government may also, by notification, authorise any officer or class of officers in the Central Government, State Government or the Reserve Bank, not below the rank of an Under Secretary to the Government of India to investigate any contravention referred to in section 13.
(3) The officers referred to in sub-section (1) shall exercise the like powers which are conferred on income-tax authorities under the Income-tax Act, 1961 (43 of 1961) and shall exercise such powers, subject to such limitations laid down under that Act.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 37
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Jaseela Shaji v. The Union of India & Ors.
Issue arose as to whether the non-supply of the statement of the person stating about the detenu’s dealing in foreign exchange to the detenu, has affected the right of the detenu to make an effective representation…
- Rana Ayyub v. Directorate of Enforcement
- S. Sukumar v. The Secretary, Institute of Chartered Accountants of India & Ors.
- Gautam Jain v. Union of India & Anr.