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    <title>Warrant of authorisation under section 132 of the Income-tax Act, 1961, and rule 112(1) of the Income-tax Rules, 1962</title>
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    <description>Authorization under section 132 and rule 112(1) permits specified tax officers to enter and search identified premises, search persons, mark and list relevant books and documents, examine and copy them, seize books, documents, money, bullion, jewellery or other valuables believed to represent undisclosed income or be relevant to tax proceedings, make inventories, and convey seized items to the tax authority; ancillary powers under section 132 apply and police or Central Government officers may be requisitioned to assist.</description>
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      <description>Authorization under section 132 and rule 112(1) permits specified tax officers to enter and search identified premises, search persons, mark and list relevant books and documents, examine and copy them, seize books, documents, money, bullion, jewellery or other valuables believed to represent undisclosed income or be relevant to tax proceedings, make inventories, and convey seized items to the tax authority; ancillary powers under section 132 apply and police or Central Government officers may be requisitioned to assist.</description>
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