Warrant of authorisation under section 247 of the Income-tax Act, 2025 and rule 148 of the Income-tax Rules, 2026

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....r section 246(1) of the Income-tax Act, 2025 (30 of 2025), or a notice under section 142(1) of the Income-tax Act, 1961(43 of 1961)( as it existed prior to its repeal), or under section 268(1) of the Income-tax Act, 2025 (30 of 2025), was issued by [the Deputy Commissioner/the Assistant Commissioner/the Income-tax Officer],______________ to_____________ [name of the person] on____________[date] to produce, or cause to be produced, any books of account or other documents, or any information in electronic form or on a computer system, specified in the relevant summons or notice, and he has omitted or failed to produce, or cause to be produced, such books of account or other documents or such information as required by such summons or notice; ....

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....m, which will be useful for, or relevant to, proceedings under the Income-tax Act, 1961 (43 of 1961)( as it existed prior to its repeal) or Income-tax Act, 2025 (30 of 2025), he would not produce, or cause to be produced, such books of account or other documents or such information as required by such summons or notice; Shri/Shrimati/Ms._____________ are/is in possession of any asset or information in relation to any asset and such asset represents either wholly or partly, income or property which has not been, or would not be, disclosed, for the purposes of the Income-tax Act, 1961 (43 of 1961)( as it existed prior to its repeal), or the Income-tax Act, 2025 (30 of 2025), or the Black Money (Undisclosed Foreign Income and Assets) and Im....

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....cess code to such computer system, as the case may be, is not available; (d) search any person who has got out of, or is about to get into, or is in, the building, place, vessel, vehicle or aircraft, if you have reason to suspect that such person has secreted about his person any such books of ac- count, other documents, any information in electronic form, or a computer systems or asset; (e) place identification marks on such books of account and documents as may be found in the course of the search and as you may consider relevant to or useful for the proceedings aforesaid and to make a list thereof, together with particulars of the identification marks; (f) examine such books of account, documents and informatio....