Download Income Tax Form 45B – Warrant of Authorisation under Section 132(1A)
Income Tax Form 45B is a warrant of authorisation issued under Section 132(1A) of the Income-tax Act, 1961, allowing tax authorities to conduct search and seizure operations when undisclosed income, assets, or documents are suspected. This form empowers designated officers to enter premises, inspect records, and seize valuables relevant to tax investigations. Download the Form 45B PDF to understand its legal framework, format, and role in enforcing compliance and preventing tax evasion in India.
Source: https://incometaxindia.gov.in
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