Form 45C, Download Income Tax Form 45C in PDF Format

Form No. 45C for Warrant of Authorization under Section 132a of the Income Tax Act, 1961. Form No. 45C is relevant only to person carrying on business/ profession and the place where such business /profession is carried is subject to survey by an income tax authority.

(1) The authorisation under sub-section (1) of section 132A by the [Director General or Director] or the [Chief Commissioner or Commissioner] shall be in Form No. 45C, shall be in writing under the signature of the officer issuing the authorisation and shall bear his seal.

(2) The officer authorised to make a requisition under sub-section (1) of section 132A (hereinafter referred to as the requisitioning officer) shall make the requisition in writing to the officer or authority referred to in clause (a) or clause (b) or, as the case may be, clause (c) of the said sub-section (hereinafter referred to as the delivering officer or authority) calling upon the delivering officer or autho-rity to deliver the books of account, other documents or assets specified in the requisition to him. The requisition shall be accompanied by a copy of the authorisation in Form No. 45C. A copy of the requisition, along with a copy of the authorisation in Form No. 45C, shall be forwarded to the person referred to in clause (a) or clause (b) or, as the case may be, clause (c) of sub-section (1) of section 132A.

(3) The delivering officer or authority shall prepare a list of the books of account or other documents delivered to the requisitioning officer. Before effecting delivery of any bullion, jewellery or other valuable article or thing, the delivering officer or authority shall place or cause to be placed such bullion, jewellery, article or thing in a package or packages which shall be listed with details of such bullion, jewellery, article or thing placed therein. Every such package shall bear an identification mark and seal of the requisitioning officer or of any other income-tax authority not below the rank of Income-tax Officer on behalf of the requisitioning officer, and also of the delivering officer or authority. The person referred to in clause (a) or clause (b) or, as the case may be, clause (c) of sub-section (1) of section 132A or any other person on his behalf shall also be permitted to place his seal on the said package or packages. A copy of the list prepared shall be delivered to such person and a copy thereof shall also be forwarded by the delivering officer to the [Chief Commis-sioner or Commissioner] and also to the [Director-General or Director] where the authorisation under sub-rule (1) has been issued by him.

(4) The provisions of sub-rules (11) to (14) (both inclusive) of rule 112 and of rule 112A, rule 112B and rule 112C shall, so far as may be, apply as if the books of account, other documents and assets delivered to the requisitioning officer under section 132A had been seized under sub-section (1) of section 132 by the requisitioning officer from the custody of the person referred to in clause (a) or clause (b ) or, as the case may be, clause (c) of sub-section (1) of the said section and as if for the words “the authorised officer” occurring in any of the aforesaid sub-rules and rules, the words “the requisitioning officer” were substituted.]

 

FORM NO. 45C

[See rule 112D(1)]

Warrant of authorisation under subsection (1) of section 132A 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 (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 (1) of section 142 of the Income-tax Act, 1961, was issued by the Deputy Commissioner/the Assistant Commissioner/the Income-tax Officer
[name of the person] to produce, or cause to be produced, 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, and the said books of account or other documents have been taken into custody by
[
name and designation of the officer or authority]/certain 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, have been taken into custody by

[name and designation of officer or authority]

And Sarvashri/Shri/Shrimati
[name of the person] to whom 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 (1) of section 142 of the Income-tax Act, 1961, has been or might be issued by the Deputy Commissioner/the Assistant Commissioner/the Income-tax Officer,

will not, or would not, produce or cause to be produced, such books of account or other documents on their return by the said officer/authority

the assets taken into custody by
[
name and designation of the officer or authority] 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, or the Income-tax Act, 1961, by
[
name of the person] from whose possession or control such assets have been taken into custody by the officer/authority aforesaid ;

This is to authorise 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]-

to require the said officer or authority to deliver to you the books of account, other documents or assets as aforesaid.

 

 

 

(SEAL) Director General or Director/

Chief Commissioner or Commissioner of Income-tax

 

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