FORM NO. 45
[See rule 112]
Warrant of authorisation under section 132 of the Income-tax Act, 1961,
and rule 112(1) of the Income-tax Rules, 1962
To
The Deputy Director,
The Deputy Commissioner,
The Assistant Director,
The Assistant Commissioner,
The Income-tax Officer,
..............................................
Whereas information has been laid before me and  on the  consideration thereof I have reason to believe
that—
a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922, or under sub-section
(1)  of section 131 of  the  Income-tax  Act,  1961,  or a notice  under  sub-section  (4) of  section 22 of  the
Indian Income-tax Act,  1922.or under sub-section (l)  of section  142  of  the Income-tax  Act,  1961,  was
issued   by  the  Deputy  Commissioner/the   Assistant  Commissioner/ the   Income-tax  Officer,
…………………………………….to…………………………[name of the person] on .................... [date]
to produce, or  cause to be produced, books of account or other documents specified in the relevant sum-
mons or 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 summons or notice;
a summons under sub-section (1) of section 37 of the Indian Income-tax Act, 1922, or under sub-section(l)
of section 131 of the Income-tax Act, 1961, or a notice under sub-section (4) of section 22 of the Indian
Income-tax  Act,  1922,  or  under  sub-section(l)   of   section  142  of  the Income-tax  Act,  1961,  has  been
issued   by   the   Deputy  Commissioner/the   Assistant Commissioner/the   Income-tax  Officer,
…………………………………. to………………………..[name of the person]  on …….................. [date]
to produce, or cause to be produced,  books of account or other documents specified in the relevant sum-
mons or notice and he will not produce or cause to  be produced, such books of account or other  docu-
ments as required by such summons or notice;
if a summons under sub-section(l) of  section 37of the Indian Income-tax Act, 1922, or under sub-section
(1)  of section 131 of  the  Income-tax  Act,  1961,  or  a notice  under  sub-section  (4) of  section 22  of the
Indian Income-tax Act,  1922,  or under sub-section (l)of  section  142  of  the Income-tax  Act,  1961,   is
issued to ...............……………………………. [name of the person] to produce,  or cause to be produced,
books  of  account  or  other  documents  which  will  be  useful  for,   or  relevant  to, proceedings  under  the
Indian Income-tax Act,  1922, or under the Income-tax Act,  1961, he would not  produce, or cause to be
produced, such books of account or other documents as required by such summons or notice;
Sarvashri/Shri/Shrimati ..............................…………………… are/is  in possession of  any  money,  bul-
lion, jewellery or  other  valuable article  or  thing  and  such  money,  bullion, jewellery  or other  valuable
article or thing represents either  wholly or partly income or property which has not been, or would not be,

disclosed for the purposes of  the Indian Income-tax Act, 1922,  or the Income-tax Act, 1961;
And  whereas  I have  reason  to  suspect  that  such  books  of  account,  other  documents,  money, bullion,
jewellery   or   other   valuable   article   or   thing  have   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  of  the  Deputy  Commissioner  or  of  the  Assistant  Director or  of  the  Assistant
Commissioner or the Income-tax Officer]–
(a) to enter and search the said building/place/vessel/vehicle/aircraft;
(b) to search  any person  who has  got  out of,  or is  about  to get  into,  or  is  in  the  building/ place/
vessel/vehicle/aircraft  if  you  have  reason  to  suspect  that  such  person  has secreted  about  his
person any such books of  account, other documents,  money, bullion,  jewellery  or  other valu-
able article or thing;
(c) to place identification marks on such books of account and documents as may be found in  the
course of the search and as you may consider  relevant to or useful for the proceedings aforesaid
and to make a list thereof together with particulars of the identification marks;
(d) to  examine such books  of  account  and  documents and  make,  or  cause to be  made, copies  or
extracts from such books of account and documents;
(e) to  seize  any such books  of account,   documents,  money,  bullion, jewellery  or  other valuable
article or thing found as a result of  such search and take possession thereof;
(f) to make a note or an inventory of any such money, bullion, jewellery,  or other valuable article
or thing;
(g) to convey  such books of account,  documents, money,  bullion,  jewellery or  other valuable  ar-
ticle or thing to the office of the Deputy Commissioner of  Income-tax or  any other authority not
below  the  rank  of  the  Income-tax  Officer  employed  in the  execution  of  the  Income-tax  Act,
1961; and
(h) to exercise  all  other  powers and perform all other functions under section 132 of the Income-
tax Act, 1961, and the rules relating thereto.
You  may  requisition the services of any police officer or any officer of the Central Government,  or of
both,  to assist you for all or any of the purposes specified in sub-section (1) of section 132 of the Income-
tax Act, 1961.
 Director-General or Director
(SEAL)
 Chief Commissioner or Commissioner of Income-tax
Deputy Director
Deputy Commissioner of Income-tax