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of <h1>Income Tax Authority Empowered to Demand Materials Under Section 135 for Compliance with Tax Laws</h1> The Competent Investigating Authority can authorize an income-tax authority, termed the Requisitioning Officer, to demand materials taken into custody by any officer or authority under existing laws. This is permissible if there is reason to believe that a person has failed or will fail to produce necessary materials for proceedings under the Income-tax Act, 1961, the Wealth-tax Act, 1957, or the current Code. The materials may represent undisclosed tax bases or properties. The officer or authority holding the materials must deliver them to the Requisitioning Officer when deemed unnecessary to retain. This process adheres to provisions outlined in section 135.
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