TMI BlogWarrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of section 131 of the 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; a summons under sub-section (1) of section 37 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ........................... 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 ........................................... (specify particulars of the building/place/vessel/vehicle/aircraft), which is within the area of my jurisdiction; And whereas I have reason to believe th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possession thereof; (f) To make a note or an inventory of any such money, bullion, jewellery, or other valuable article or thing; (g) To convey such books of account, document, 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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