Requisition powers enable tax officers to require delivery of seized books, assets or electronic records for tax proceedings. An approving authority may authorise a designated requisitioning officer to require any officer or authority holding assets, books, documents or computer systems-originally summoned or held under any other law-that are relevant to tax proceedings or represent undisclosed income or property, to deliver those items. On delivery, the items are to be treated for procedural purposes as if seized by the requisitioning officer, with the applicable seizure-related provisions applying and references to the authorised officer read as references to the requisitioning officer.