Requisition powers allow transfer of custody of books or electronic evidence to tax officers when relevant to tax proceedings.

Where the approving authority believes books, documents, electronic media or assets taken into custody under another law are relevant to tax proceedings or will not be produced, it may authorise a requisitioning officer to require the custodian to deliver those items. The custodian must deliver them immediately or when retention is no longer necessary, and, once delivered, specified seizure provisions apply as if the requisitioning officer had seized the items, with that officer substituted for the authorised officer in those provisions.

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