This document is a Warrant of Authorisation under section 132 of the Income-tax Act, 1961. It authorises certain income tax officers to enter and search specified buildings, places, vessels, vehicles, or aircrafts, and take actions such as seizing documents or articles suspected to be relevant to income tax investigations. The warrant is issued based on suspicion that the mentioned books of account or other valuable articles are kept in these locations, despite not being specifically mentioned in the authorisation. The officers are also authorised to requisition assistance from police or central government officers.
Obrazac 45B je jedan od Poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija povezanih s porezima relevantnom poreznom tijelu. Postoje različite vrste poreznih obrazaca, uključujući savezne, državne i lokalne porezne obrasce, koji se mogu razlikovati ovisno o okolnostima i lokaciji poreznog obveznika.
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