Income Tax Act, 2025
Section 11: Subs. by Act 7 of 2017, s. 50, for Explanation 1 (w.e.f. 12017).
11. Subs. by Act 7 of 2017, s. 50, for Explanation 1 (w.e.f. 12017).
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1[132A. Powers to requisition books of account, etc.—(1) Where the 2[ 3[Principal Director General
or Director General] or 4[Principal Director or Director]] or the 5[ 6[Principal Chief Commissioner or
Chief Commissioner] or 7[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, 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 2[3[Principal Director General or Director General] or 8[Principal Director or Director]] or the
5[6[Principal Chief Commissioner or Chief Commissioner] or 7[Principal Commissioner or
Commissioner]] may authorise any 9[Additional Director, Additional Commissioner,] 10[Joint Director],
11[Joint Commissioner], 12[Assistant Director or Deputy Director] or 13[Assessing 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.
Where the 2[ 3[Principal Director General
or Director General] or 4[Principal Director or Director]] or the 5[ 6[Principal Chief Commissioner or
Chief Commissioner] or 7[Principal Commissioner or Commissioner]], in consequence of information in
his possession, has reason to believe that—
any person to whom a summons under sub-section
of section 37 of the Indian Income-tax
Act, 1922 (11 of 1922), or under sub-section
of section 131 of this Act, or a notice under
sub-section
of section 22 of the Indian Income-tax Act, 1922, or under sub-section
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
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
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 2[3[Principal Director General or Director General] or 8[Principal Director or Director]] or the
5[6[Principal Chief Commissioner or Chief Commissioner] or 7[Principal Commissioner or
Commissioner]] may authorise any 9[Additional Director, Additional Commissioner,] 10[Joint Director],
11[Joint Commissioner], 12[Assistant Director or Deputy Director] or 13[Assessing Officer] [hereafter in
this section and in sub-section
of section 278D referred to as the requisitioning officer] to require the
officer or authority referred to in clause
or clause
or clause