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

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<strong>Survey</strong>, <strong>Search</strong> & <strong>Seizure</strong> | 97 |fORM NO, 45b[See rule 112(2)(c)]Warrant of authorisati<strong>on</strong> <strong>under</strong> sub-secti<strong>on</strong> (1A) of secti<strong>on</strong> 132 of theIncome-tax Act, 1961ToThe 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 suspectthat the books of account, other documents, m<strong>on</strong>ey, bulli<strong>on</strong>, jewellery orother valuable article or thing in respect of which .................................………………………………......................................…………… [name anddesignati<strong>on</strong> of authorised officer] has been authorised by the Director-General or Director/Chief Commissi<strong>on</strong>er or Commissi<strong>on</strong>er of Incometax/DeputyDirector/Deputy Commissi<strong>on</strong>er of Income-tax................ totake acti<strong>on</strong> <strong>under</strong> clauses (i) to (v) of sub-secti<strong>on</strong> (1) of secti<strong>on</strong> 132 are oris kept in …………………………………………………................................[specify particulars of the building/place/vessel/vehicle/aircraft]And whereas the building/place/vessel/vehicle/aircraft specified abovehas/have not been menti<strong>on</strong>ed in the authorisati<strong>on</strong> <strong>under</strong> sub-secti<strong>on</strong>(l) ofsecti<strong>on</strong> 132 by the Director General or Director/Chief Commis-si<strong>on</strong>er orCommissi<strong>on</strong>er of Income-tax/Deputy Director/Deputy Commissi<strong>on</strong>er]of Income-tax; This is to authorise and require you .................................................................................……………… [name of the Deputy Director or of theDeputy Commissi<strong>on</strong>er or of the Assistant Directoror of the Assistant Commissi<strong>on</strong>er of 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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