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of <h1>Rule 10A Details Process for Requisitioning Books and Documents Under Section 37B of Wealth Tax Rules, 1957</h1> Rule 10A of the Wealth Tax Rules, 1957, outlines the procedure for requisitioning books of account and documents under section 37B. The authorization must be in Form M-3, signed, and sealed by the issuing officer. The requisitioning officer must formally request the delivering officer to provide specified documents or inventories. A list of delivered items is prepared and shared with relevant parties, including the Chief Commissioner or Director General. The requisitioning officer may transfer the documents to a Deputy Commissioner or equivalent authority for further action under the Act.
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