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<h1>Requisition of books and assets: authorised tax officers may require custodial authorities to deliver documents relevant to assessment proceedings.</h1> Section 132A authorises designated income-tax officers to requisition books of account, other documents or assets from any officer or authority who has taken them into custody under another law when the tax authority has reason to believe that records required by summons or notice have not been produced, that the records will be relevant to tax proceedings and would not be returned by the custodian, or that assets represent undisclosed taxable income; the custodian must deliver the items and, once delivered, specified seizure provisions of section 132 and section 132B apply to the requisitioning officer, and the recorded reason to believe is not to be disclosed.
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