Warrant of authorisation enables custody recovery of undisclosed assets and records for income-tax proceedings. Warrant of authorisation empowers specified income-tax to require delivery of assets, books of account, other documents, or computer systems from the officer or authority in custody of such material. The authorisation is based on information giving reason to believe that a summons or notice for production of books, documents, or electronic information was issued and not complied with, or that relevant material has been taken into custody and may not be produced on return, or that the assets represent income or property not disclosed for tax purposes.