https://www.taxtmi.com/acts?id=10918 A Competent Investigating Authority may authorise an income-tax officer (the Requisitioning Officer) to require delivery of material taken into custody under other law where the authority has reasons to believe the material is relevant or useful to tax investigations. Grounds for authorisation include failure to produce material in response to summons or notice, likelihood that a summoned or notified person will not produce relevant material, or possession of undisclosed material representing a tax base. Custodial officers must deliver the material forthwith or when retention is no longer necessary. en-us Thu, 20 Aug 2009 13:04:36 +0530 Thu, 20 Aug 2009 13:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10918 A Competent Investigating Authority may authorise an income-tax officer (the Requisitioning Officer) to require delivery of material taken into custody under other law where the authority has reasons to believe the material is relevant or useful to tax investigations. Grounds for authorisation include failure to produce material in response to summons or notice, likelihood that a summoned or notified person will not produce relevant material, or possession of undisclosed material representing a tax base. Custodial officers must deliver the material forthwith or when retention is no longer necessary. Act-Rules Bills Thu, 20 Aug 2009 13:04:36 +0530 https://www.taxtmi.com/acts?id=10918