Warrant of authorisation under section 247(3) of the Income-tax Act, 2025
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...., The Assistant Commissioner, The Income-tax Officer, Whereas in consequence of information in my possession, I have reason to suspect that the books of account, other documents, or information in electronic form or on a computer system, or asset in respect of which_________________ [name and designation of authorised officer] has been authorised by the approving authority______________ t....
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....control of any books of account or other documents maintained in the form of electronic record or any information in electronic form or on a computer system, to afford you with such reasonable technical and other assistance (including access code, by whatever name called) as may be necessary to enable you to inspect such books of account or other documents or such information; ^3[(c)] bre....
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....nd 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; ^6[(f)] examine such books of account, documents and information stored in electronic form or on a computer system and make, or cause to be made, copies or extracts from such books of account, documents and computer systems; ....
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....ity, as referred to in Section 247(5) of the Act, to assist you for all or any of the purposes specified in Section 247(1) of the Act. Date : ................. Place : ................. (Seal) (Signature) (Approving Authority) *************** NOTES:- 1. Corrected vide Notification No. 64/2026 dated 16-04-2026 before it was read as, "(u....
TaxTMI
TaxTMI