The document is a warrant of authorisation issued under section 132A of the Income tax Act, 1961, allowing specified officers to seize books of account or other documents from individuals who have failed to produce them in response to summons or notices. The warrants were issued based on reasonable belief that these documents are relevant to proceedings under the Income tax Acts of 1922 and 1961, and that they may represent income or property not disclosed for tax purposes by the persons from whose possession they have been taken. The warrant authorises the named officers to require the seizure officer to deliver the seized materials.
Obrazac 45C 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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