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<h1>Section 37B of Wealth Tax Act Empowers Authorities to Requisition Documents for Proceedings, Extending Seizure Provisions</h1> Section 37B of the Wealth Tax Act, 1957 grants the Director General, Director, Chief Commissioner, or Commissioner the authority to requisition books of account or documents if there is reason to believe they have not been produced as required or are relevant to proceedings under the Act. If such documents or assets are in custody under another law, a requisitioning officer can be authorized to request their delivery. Once delivered, the provisions of Section 37A and 37C apply, treating the documents or assets as if they were seized by the requisitioning officer from the concerned individual.