Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
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EXECUTIONS OF AUTHORISATIONS<br />
S.NO. PARTICULARS FORM NO.<br />
1. Authorizations under S. 132(1) other<br />
than proviso thereto by DGIT, DIT,<br />
CCIT, CIT, DDIT, DCIT.<br />
45<br />
2. Authorization under proviso to Section<br />
– 132(1) by CCIT or CIT. (will discuss<br />
later)<br />
3. Authorization under sub – section (1A)<br />
of S. 132 by CCIT or CIT. (will discuss<br />
later)<br />
45 A<br />
45 B<br />
Note: Every authorization shall be in writing under the signature of the<br />
officer issuing the authorization and shall bear his seal.<br />
32
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