Chapter VIIRelevant Forms - Forms 45, 45A, 45B & 45CFORM NO. 45[See rule 112]Warrant of authorisati<strong>on</strong> <strong>under</strong> secti<strong>on</strong> 132 of the Income-tax Act, 1961,and rule 112(1) of the Income-tax Rules, 1962ToThe Deputy Director,The Deputy Commissi<strong>on</strong>er,The Assistant Director,The Assistant Commissi<strong>on</strong>er,The Income-tax Officer,..............................................Whereas informati<strong>on</strong> has been laid before me and <strong>on</strong> the c<strong>on</strong>siderati<strong>on</strong>thereof I have reas<strong>on</strong> to believe that— a summ<strong>on</strong>s <strong>under</strong> sub-secti<strong>on</strong> (1)of secti<strong>on</strong> 37 of the Indian Income-tax Act, 1922, or <strong>under</strong> sub-secti<strong>on</strong>(1) of secti<strong>on</strong> 131 of the Income-tax Act, 1961, or a notice <strong>under</strong> subsecti<strong>on</strong>(4) of secti<strong>on</strong> 22 of the Indian Income-tax Act, 1922.or <strong>under</strong> subsecti<strong>on</strong>(l) of secti<strong>on</strong> 142 of the Income-tax Act, 1961, was issued by theDeputy Commissi<strong>on</strong>er/the Assistant Commissi<strong>on</strong>er/ the Income-taxOfficer,…………………………………….to…………………………[nameof the pers<strong>on</strong>] <strong>on</strong> .................... [date] to produce, or cause to be produced,books of account or other documents specified in the relevant summ<strong>on</strong>sor notice and he has omitted or failed to produce, or cause to be produced,such books of account or other documents as required by such summ<strong>on</strong>s
<strong>Survey</strong>, <strong>Search</strong> & <strong>Seizure</strong> | 91 |or notice; a summ<strong>on</strong>s <strong>under</strong> sub-secti<strong>on</strong> (1) of secti<strong>on</strong> 37 of the IndianIncome-tax Act, 1922, or <strong>under</strong> sub-secti<strong>on</strong>(l) of secti<strong>on</strong> 131 of the IncometaxAct, 1961, or a notice <strong>under</strong> sub-secti<strong>on</strong> (4) of secti<strong>on</strong> 22 of the IndianIncome-tax Act, 1922, or <strong>under</strong> sub-secti<strong>on</strong>(l) of secti<strong>on</strong> 142 of the IncometaxAct, 1961, has been issued by the Deputy Commissi<strong>on</strong>er/the AssistantCommissi<strong>on</strong>er/the Income-tax Officer, ………………………………….to………………………..[name of the pers<strong>on</strong>] <strong>on</strong> …….................. [date] toproduce, or cause to be produced, books of account or other documentsspecified in the relevant summ<strong>on</strong>s or notice and he will not produce orcause to be produced, such books of account or other documents asrequired by such summ<strong>on</strong>s or notice; if a summ<strong>on</strong>s <strong>under</strong> sub-secti<strong>on</strong>(l)of secti<strong>on</strong> 37of the Indian Income-tax Act, 1922, or <strong>under</strong> sub-secti<strong>on</strong>(1) of secti<strong>on</strong> 131 of the Income-tax Act, 1961, or a notice <strong>under</strong> subsecti<strong>on</strong>(4) of secti<strong>on</strong> 22 of the Indian Income-tax Act, 1922, or <strong>under</strong>sub-secti<strong>on</strong> (l)of secti<strong>on</strong> 142 of the Income-tax Act, 1961, is issued to...............……………………………. [name of the pers<strong>on</strong>] to produce, orcause to be produced, books of account or other documents which will beuseful for, or relevant to, proceedings <strong>under</strong> the Indian Income-tax Act,1922, or <strong>under</strong> the Income-tax Act, 1961, he would not produce, or causeto be produced, such books of account or other documents as requiredby such summ<strong>on</strong>s or notice; Sarvashri/Shri/Shrimati ..............................…………………… are/is in possessi<strong>on</strong> of any m<strong>on</strong>ey, bulli<strong>on</strong>, jewelleryor other valuable article or thing and such m<strong>on</strong>ey, bulli<strong>on</strong>, jewellery orother valuable article or thing represents either wholly or partly income orproperty which has not been, or would not be, disclosed for the purposesof the Indian Income-tax Act, 1922, or the Income-tax Act, 1961;And whereas I have reas<strong>on</strong> to suspect that such books of account, otherdocuments, m<strong>on</strong>ey, bulli<strong>on</strong>, jewellery or other valuable article or thinghave been kept and are to be found in ....................................……………….(specify particulars of the building/place/vessel/vehicle/ aircraft);This is to authorise and require you ......................................……………………………………………………………………………………………………………………………………….. [name of the Deputy Director or ofthe Deputy Commissi<strong>on</strong>er or of the Assistant Director or of the AssistantCommissi<strong>on</strong>er or the Income-tax Officer]–(a) to enter and search the said building/place/vessel/vehicle/aircraft;(b) to search any pers<strong>on</strong> who has got out of, or is about to get into, or isin the building/ place/ vessel/vehicle/aircraft if you have reas<strong>on</strong> towww.taxguru.in
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