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    <title>Breaking Myths - Warrant of Authorization</title>
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    <description>Search and seizure under the Income Tax Act permits specified senior officers to issue a written warrant of authorization when they have reason to believe that documents will not be produced, that summonsed material has been withheld, or that undisclosed income or property is possessed; the warrant must identify person and place, be signed and sealed, be produced at the start of the search, and blank or incomplete warrants are invalid.</description>
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