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Download eBook on Survey, Search & Seizure under ... - TaxGuru

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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

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