Warrant of authorisation under section 248(1) 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 believe that - a summons under section 131(1) of the Income-tax Act, 1961(43 of 1961)( as it existed prior to its repeal), or under 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)....
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....ertain books of account or other documents, or any information in electronic form or on a computer system 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 under the Income-tax Act, 2025 (30 of 2025), have been taken into custody by_____________________ [name and designation of officer or authority] and Shri/Shri....
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....; or the assets taken into custody by__________________ [name and designation of the officer or authority] represent either wholly or partly income or property which has not been or would not have been, 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), by_________________ [name of the person] from who....
TaxTMI
TaxTMI