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Requisition powers enable tax authorities to obtain material held by other agencies for tax proceedings.
Clause 248 authorises a senior approving authority, on forming a reason to believe that summoned books, documents, electronic records or assets are in another authority's custody or will not be produced, to empower specified officers to requisition such material; on delivery the material is treated as if seized, invoking seizure related procedural safeguards while allowing the original authority to retain material until it is no longer necessary for its own proceedings.