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<h1>Warrant of authorisation governs release of seized records and assets for income-tax proceedings under the prescribed form.</h1> Warrant of authorisation under section 248(1) of the Income-tax Act, 2025 authorises designated tax officers to require delivery of assets, books of account, other documents, or computer systems held by another officer or authority. The form is used where summons or notice for production has not been complied with, where the materials are relevant to proceedings and may not be produced on return, or where assets in custody represent undisclosed income or property.
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