Warrant Of Authorisation Under Section 132 Of The Income-Tax Act, 1961, And Rule 112(1) Of The Income-Tax Rules, 1962

Warrant Of Authorisation Under Section 132 Of The Income-Tax Act, 1961, And Rule 112(1) Of The Income-Tax Rules, 1962

Search and seizure.

sec 132. (1) Where the Principal Director General or Director General or Principal Director or Director or the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner or Additional Director or Additional Commissioner or Joint Director or Joint Commissioner in consequence of information in his possession, has reason to believe that—

(a)  any person to whom a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this Act, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922, or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of account or other documents as required by such summons or notice, or

(b)  any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, any books of account or other documents which will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act, or

(c)  any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property which has not been, or would not be, disclosed for the purposes of the Indian Income-tax Act, 1922 (11 of 1922), or this Act (hereinafter in this section referred to as the undisclosed income or property),

Search and seizure. under income tax rule 1962

rule 112. (1) The powers of search and seizure under section 132 shall be exercised in accordance with sub-rules (2) to [(14)].

[(2) (a) 

The authorisation under sub-section (1) of section 132 (other than an authorisation under the proviso thereto) by the [Director-General or Director] or the [Chief Commissioner or Commissioner] or any such [Deputy Director] or [Deputy Commissioner] as is empowered by the Board in this behalf shall be in Form No. 45;

a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922, or under sub-section (1) of section 131 of the Income-tax Act, 1961, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922, or under sub-section (1) of section 142 of the Income-tax Act, 1961, was issued by the Deputy Commissioner/the Assistant Commissioner/the Income-tax Officer,




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