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of <h1>Warrant Issued Under Section 132A of Income-tax Act for Seized Undisclosed Income Documents by Tax Officials.</h1> A warrant of authorization under section 132A of the Income-tax Act, 1961, is issued to a Deputy Director, Deputy Commissioner, Assistant Director, Assistant Commissioner, or Income-tax Officer. This warrant is based on information suggesting that an individual has failed to produce required books of account or documents despite being summoned or notified under relevant sections of the Income-tax Act. The documents or assets, believed to represent undisclosed income or property, have been taken into custody by an officer or authority. The warrant authorizes the designated officer to obtain these documents or assets for tax proceedings.
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