Section 132A - Powers to requisition books of account, etc. - Income-tax Act, 1961

1 [Powers to requisition books of account, etc. 132A. (1) Where the 2 [ 13 [Principal Director General or] Director General or 13 [Principal Director or] Director] or the 3 [ 13 [Principal Chief Commissioner or] Chief Commissioner or 13 [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 4 [ 13 [Principal Director General or] Director General or 13 [Principal Director or] Director] or the 5 [ 13 [Principal Chief Commissioner or] Chief Commissioner or 13 [Principal Commissioner or] Commissioner] may authorise any 12 [ Additional Director, Additional Commissioner ] 6 [Joint Director], 7 [Joint Commissioner], 8 [Assistant Director 9 [or Deputy Director]], 10 [Assistant Commissioner 11 [or Deputy Commissioner] or Income-tax 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. 14 [ Explanation. For the removal of doubts, it is hereby declared that the reason to believe, as recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal. ] (2) On a requisition being made under sub-section (1), the officer or authority referred to in clause ( a ) or clause ( b ) or clause ( c ), as the case may be, of that sub-section shall deliver the books of account, other documents or assets to the requisitioning officer either forthwith or when such officer or authority is of the opinion that it is no longer necessary to retain the same in his or its custody. (3) Where any books of account, other documents or assets have been delivered to the requisitioning officer, the provisions of sub-sections (4A) to (14) (both inclusive) of section 132 and section 132B shall, so far as may be, apply as if such books of account, other documents or assets 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 clause ( c ), as the case may be, of sub-section (1) of this section and as if for the words the authorised officer occurring in any of the aforesaid sub-sections (4A) to (14), the words the requisitioning officer were substituted. ] ----------------------------- Notes :- 1. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. 2. Substituted for Director of Inspection by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Substituted for Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.. 4. Substituted for Director of Inspection by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5. Substituted for Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.. 6. Substituted for Deputy Director by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Director was substituted for Deputy Director of Inspection by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 7. Substituted for Deputy Commissioner by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier Deputy Commissioner was substituted for Inspecting Assistant Commissioner by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 8. Substituted for Assistant Director of Inspection by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 9. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 10. Substituted for or Income-tax Officer by the Direct Tax Laws (Amendment) Act, 1987 (as amended by the Finance Act, 1988), w.e.f. 1-4-1988. 11. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. 12. Inserted vide Finance (No.2) Act, 2009, w.e.f. 1-6-1994 13. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of June, 2013 14. Inserted vide THE FINANCE ACT, 2017 w.e.f. 1st day of October, 1975