Warrant of authorisation under section 132 of the Income-tax Act, 1961, and rule 112(1) of the Income-tax Rules, 1962

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..... he Income-tax Act, 1961, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922, or under sub-section (1) of section 142 of the Income-tax Act, 1961, was issued by the Deputy Commissioner/the Assistant Commissioner / the Income-tax Officer, ............................. To ............................ [name of the person] on ......................................................... [date] to produce or cause to be produced, books of account or other documents specified in the relevant summons or notice and he has omitted or failed to produce, or cause to be produced, such books of account or other documents as required by such summons or notice; ................................................................. .....

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..... t, 1961, he would not produce, or cause to be produced such books of account or other documents as required by such summons or notice; Sarvashri /shri /shrimati ................................................... are/is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property which has not been, or would not be, disclosed for the purposes of Indian Income-tax Act, 1922 or the Income-tax Act, 1961; And whereas I have reason to suspect that such books of account, other documents, money bullion, jewellery or other valuable article or thing have been kept and are to be found in ............ .....

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..... oks of account, documents, money, bullion, jewellery or other valuable article or thing to the office of the Deputy Commissioner of Income-tax or any other authority not below the rank of the Income-tax Officer employed in the execution of the Income-tax Act, 1961; and (h) to exercise all other powers and perform all other functions under section 132 of the Income-tax Act, 1961, and the rules relating thereto. You may requisition the services of any police officer or any officer of the Central Government, or of both, to assist you for all or any of the purposes specified in sub-section (1) of section 132 of the Income-tax Act, 1961. Director General or Director Chief Commissioner or Commissioner of Income-tax Deputy Director .....

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