https://www.taxtmi.com/acts?id=3945 Requisition of books of account, documents and assets under section 132A requires a written authorisation in Form No. 45C, signed and sealed by the issuing officer. The requisitioning officer must issue a written requisition with a copy of the authorisation, and the delivering officer or authority must prepare a list of delivered items, seal bullion, jewellery and other valuable articles in packages, and furnish copies of the list to the concerned person and higher income-tax . The seizure-related procedural rules then apply with suitable modifications. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 May 2026 12:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3945 Requisition of books of account, documents and assets under section 132A requires a written authorisation in Form No. 45C, signed and sealed by the issuing officer. The requisitioning officer must issue a written requisition with a copy of the authorisation, and the delivering officer or authority must prepare a list of delivered items, seal bullion, jewellery and other valuable articles in packages, and furnish copies of the list to the concerned person and higher income-tax . The seizure-related procedural rules then apply with suitable modifications. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3945