FORM NO. 45A
[see rule 112(2)(b)]
Warrant of authorisation under the proviso to sub-section (1) of section 132
of the Income-tax Act, 1961
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(l) 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 lndian
Income-tax Act, 1922, or under sub-(1) 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 pro-
duced, books of account or other documents specified in the relevant summons 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(l) 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(1)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  summons or notice and he will not produce or cause to be produced, such books
of account or other documents as required by such summons or notice;
if a summons under sub-section (f ) 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 (1) of section 142 of the Income-tax Act, 196l, is
issued to...…………………………………………..[name of  the person] to produce, or cause to be pro-
duced, 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/   in  possession of  any money,  bullion, 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)
which is within the area of my jurisdiction ;
And whereas I have reason to believe that any delay in getting an authorisation under sub- section (1) of
section  132  from  the  Chief  Commissioner  or  Commissioner  having  jurisdiction over Sarvashri/Shri/
Shrimati.......……………………………. may be prejudicial to the interests of the revenue;
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) on  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.
(SEAL)
 Chief commissioner or Commissioner of Income-tax