Warrant of authorisation under section 247(2) of the Income-tax Act, 2025

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....ion 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; ____________________________________________________________ a summo....

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.... proceedings under the Income-tax Act, 1961 or the Income-tax Act, 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 Imposition of Tax Act, 2015 (22 of 2015), (herein referred to as the undisclosed income or property); a....

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....e the access code to any computer system for exercising the powers conferred by clause (a) above, where the keys thereof are, or the access to such building, place, etc., or the access code to such computer system, as the case may be, is not available; ^4[(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 account, other documents, any information in electronic form, or a computer systems or asset; ^5[(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 us....