Requisition of books and assets under tax law requires written authorisation, sealed delivery procedures, and detailed package inventory.

Requisition of books of account, other documents, assets or a computer system under section 248 must be supported by a written authorisation in Form No. 86, signed and sealed by the specified senior income-tax authority. The requisitioning officer must make a written requisition to the relevant delivering officer or authority, accompanied by copies of the authorisation and requisition, and the person concerned must also receive a copy. The delivering officer or authority must prepare a list of the delivered items, seal and identify packages, permit the person concerned to add a seal or signature, and forward copies of the list as required.

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