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<h1>Authorization Warrant Under Section 37A of Wealth-tax Act 1957: Legal Authority for Wealth-Tax Assessment Actions</h1> A warrant of authorization under Section 37A of the Wealth-tax Act, 1957, pertains to the legal authority granted for actions related to wealth-tax assessments. This document, referred to as Form M, is utilized in the process of wealth-tax enforcement and compliance. It authorizes specific actions by tax authorities to investigate and assess the wealth of individuals or entities to ensure proper tax collection and adherence to the Wealth-tax Act provisions.