Section 132A empowers tax authorities to requisition documents from other officers when taxpayers fail to comply with summons
Section 132A of the Income Tax Act, 1961 empowers tax authorities to requisition books of account, documents, or assets from other officers or authorities when there is reason to believe that persons have failed to produce required documents despite summons or notices, or when such materials are relevant to income tax proceedings. The provision applies when documents or assets are in custody of other authorities under different laws and may represent undisclosed income. Upon requisition, the custodial authority must deliver the materials to the requisitioning officer. The section includes an explanation that the recorded reasons for belief need not be disclosed to any person or tribunal.
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