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of <h1>Completion of Authorisations under Income Tax Act: Final Panchnama Marks Search Conclusion, Section 132A for Requisitions Executed Upon Receipt.</h1> 'Last of the Authorisations' refers to the completion of specific actions under Chapter XIV-B of the Income Tax Act 1961. In search cases, it is deemed executed when the search concludes as documented in the final panchnama related to the individual for whom the warrant was issued. In requisition cases under section 132A, it is considered executed upon the actual receipt of books, documents, or assets by the Authorized Officer.
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