Section 132A Powers to requisition books of account, etc.

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The Tax Publishers [1][132A. Powers to requisition books of account, etc. [2][(1)] Where the [3][[4][Principal Director General or Director General] or [5][Principal Director or Director]] or the [6][[7][Principal Chief Commissioner or Chief Commissioner] or [8][Principal Commissioner or 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 (11 of 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 and the said books of account or other documents have been taken into custody by any officer or authority under any other law for the time being in force, or (b) any books of account or other documents will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act and 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, such books of account or other documents on the return of such books of account or other documents by any officer or authority by whom or which such books of account or other documents have been taken into custody under any other law for the time being in force, or (c) any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of the Indian Income-tax Act, 1922 (11 of 1922), or this Act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law for the time being in force, then, the [9][[10][Principal Director General or Director General] or [11][Principal Director or Director]] or the [12][[13][Principal Chief Commissioner or Chief Commissioner] or [14][Principal Commissioner or Commissioner]] may authorise any [15][Additional Director, Additional Commissioner,] [16][Joint Director], [17][Joint Commissioner] [18][Assistant Director] [19][or Deputy Director]], [20][Assistant Commissioner [21][or Deputy Commissioner] or Income-tax Officer] (hereafter in this section and in sub-section (2) of Section 278D referred to as the requisitioning officer) to require the officer or authority referred to in clause (a) or clause (b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

[1][132A. Powers to requisition books of account, etc.

[2][(1)] Where the [3][[4][Principal Director General or Director General] or [5][Principal Director or Director]] or the [6][[7][Principal Chief Commissioner or Chief Commissioner] or [8][Principal Commissioner or 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 (11 of 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 and the said books of account or other documents have been taken into custody by any officer or authority under any other law for the time being in force, or

(b) any books of account or other documents will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act and 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, such books of account or other documents on the return of such books of account or other documents by any officer or authority by whom or which such books of account or other documents have been taken into custody under any other law for the time being in force, or

(c) any assets represent either wholly or partly income or property which has not been, or would not have been, disclosed for the purposes of the Indian Income-tax Act, 1922 (11 of 1922), or this Act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other law for the time being in force,

then, the [9][[10][Principal Director General or Director General] or [11][Principal Director or Director]] or the [12][[13][Principal Chief Commissioner or Chief Commissioner] or [14][Principal Commissioner or Commissioner]] may authorise any [15][Additional Director, Additional Commissioner,] [16][Joint Director], [17][Joint Commissioner] [18][Assistant Director] [19][or Deputy Director]], [20][Assistant Commissioner [21][or Deputy Commissioner] or Income-tax Officer] (hereafter in this section and in sub-section (2) of Section 278D referred to as the requisitioning officer) to require the officer or authority referred to in clause (a) or clause (b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer.