https://www.taxtmi.com/acts?id=53457 Requisition of books of account, other documents, assets or a computer system under section 248 must be supported by a written authorisation in Form No. 86, signed and sealed by the specified senior income-tax authority. The requisitioning officer must make a written requisition to the relevant delivering officer or authority, accompanied by copies of the authorisation and requisition, and the person concerned must also receive a copy. The delivering officer or authority must prepare a list of the delivered items, seal and identify packages, permit the person concerned to add a seal or signature, and forward copies of the list as required. en-us Fri, 20 Mar 2026 18:14:54 +0530 Tue, 07 Apr 2026 13:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53457 Requisition of books of account, other documents, assets or a computer system under section 248 must be supported by a written authorisation in Form No. 86, signed and sealed by the specified senior income-tax authority. The requisitioning officer must make a written requisition to the relevant delivering officer or authority, accompanied by copies of the authorisation and requisition, and the person concerned must also receive a copy. The delivering officer or authority must prepare a list of the delivered items, seal and identify packages, permit the person concerned to add a seal or signature, and forward copies of the list as required. Act-Rules Income Tax Fri, 20 Mar 2026 18:14:54 +0530 https://www.taxtmi.com/acts?id=53457