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of <h1>Rule 112D Details Procedure for Requisition of Books Under Section 132A of Income Tax Rules, 1962</h1> Rule 112D of the Income Tax Rules, 1962, outlines the procedure for the requisition of books of account and other documents under section 132A. The authorization must be in writing, using Form No. 45C, and issued by a designated tax authority. The requisitioning officer must provide a written requisition to the delivering officer, accompanied by a copy of the authorization. The delivering officer must prepare a list of items delivered, ensuring valuables are securely packaged and sealed. Copies of the list are distributed to relevant parties, and other specific rules apply as if the items were seized under section 132.
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