https://www.taxtmi.com/acts?id=11791 The Competent Investigating Authority may authorise an income-tax authority (the Requisitioning Officer) to require delivery of material taken into custody under other laws when the material is relevant to tax proceedings, where there is reason to believe a summoned person has omitted or will omit to produce it or the material represents undisclosed tax base or property; the holding officer must deliver the material immediately or when no longer necessary to retain it, and the procedural provisions of section 135 apply. en-us Fri, 17 Sep 2010 10:37:31 +0530 Fri, 17 Sep 2010 10:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11791 The Competent Investigating Authority may authorise an income-tax authority (the Requisitioning Officer) to require delivery of material taken into custody under other laws when the material is relevant to tax proceedings, where there is reason to believe a summoned person has omitted or will omit to produce it or the material represents undisclosed tax base or property; the holding officer must deliver the material immediately or when no longer necessary to retain it, and the procedural provisions of section 135 apply. Act-Rules Bills Fri, 17 Sep 2010 10:37:31 +0530 https://www.taxtmi.com/acts?id=11791