Powers to requisition books of account authorise tax officers to require delivery of custody-held documents for tax proceedings. A new section 132A authorises the Director of Inspection or Commissioner to empower specified officers to requisition books, documents or assets held by other authorities when (a) required material was not produced to a tax summons and is held by another authority, (b) material will be relevant and unlikely to be produced on return by the holding authority, or (c) assets in custody represent undisclosed income or property; delivered materials are to be treated as if seized under section 132 and corresponding procedural provisions apply.