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REGISTERED No. D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (ii)

PUBLISHED BY AUTHORITY

No. 490] NEW DELHI, WEDNESDAY, DECEMBER 10,1975/AGRAHAYANA 19, 1897

Separate paging is given to this Part in order that it may be filed as a separate compilation

CENTRAL BOARD OF DIRECT TAXES

NOTIFICATION New Delhi, the 10th December 1975

S.O. 700(E).-In exercise of the powers conferred by section 25 of the Com- panies (Profits) Surtax Act, 1964 (7 of 1964) and of, all other powers enabling It in this behalf, the Central Board of Direct) Taxes hereby makes the following rules further to amend the Companies (Profits) Surtax Rules, 1964, namely:—

1. These rules may be called the Companies (Profits) Surtax (Amendment) Rules, 1975.

2. In the Companies (Profits) Surtax Rules, 1964 (hereinafter referred to as the said rules), in rule 3—

(a) in the opening paragraph,—

(i) for the figures and brackets "2(44)", the figures, brackets, letter and word "2(43B) and (44)" shall be substituted;

(ii) for the figures, words and brackets "131 to 136 (both inclusive)", the figures, letters, brackets and words "118, 125 125A, 129, 130, 130A, 131, 132, 132A, 132B, 133 to 136 (both inclusive)" shall be sub- stituted;

(iii) for the figures "281", the figures and letter "281, 281B" shall be substituted; and

(iv) for the figures, words and brackets, "287 to 293 (both inclusive)" the figure, letters, words and brackets "287, 288, 288A, 288B, 289 to 293 (both inclusive)" shall be substituted;

(2545)

(b) after item (iii), the following items shall bo Inserted, namely—

"Modification of section 125—(ilia). In section 125, in the proviso to sub-section (1) for the words, figures, letters and brackets "sections 131, 132, 132A, 132B, 140A, 143, 144 140 147 148 162 163 171, 172, 174, 175, 176, 177, 178, 183, 184,' 185," 189," 221, 222' 226' 228, 228A, 253, 271 to 273 (both Inclusive) and 274" the words' figures and letters "sections 6, 8, 9 and 12 of the Act and the applied sections 131, 132, 132A, 132B, 162, 163, 175, 176, 178, 221, 2221 226, 228 and 228A" shall be substituted.

'

Modification of section 125A.—(ilib). In section 125A, in sub-section (3), for the words, brackets and figures "sub-section (3), of section 119", the words brackets and figures "sub-section (3) of section 3 of the Act" shall be substituted.

Modification of section 130—(iiic). In section 130 in sub-section (2), for the words and figures "sections 253, 254, 256. 263 and 264", the words and figures ''sections 12, 16 and 17 of the Act and the applied sections 254 and 256" shall be substituted.

Modification of section 130A.—(iild). In section 130A, in clause (c), for the words, brackets, figures and letter "sub-section (2) of section 124 or, as the case may be under sub-section (2) of section 125A", the words, brackets, figures and letter "sub-section ; (1) of section 3 of the Act, or, as the case may be, under sub- section (2) of the applied section 125A" shall be substituted.";

(c) in item (iv) relating to the modification of section 131, for the words, figures and brackets "In section 131, in sub-section (2)", the follow- ing shall be substituted, namely: —

In section 131,—

(a) in sub-section (1A), for the words "income has been concealed, or is likely to be concealed", the words "chargeable profits have been concealed, or are likely to be concealed" shall be substituted;

(b) In sub-section (2),; (d) in Item (v) relating to the modification of section 132,— (i) In clause (a), after- sub-clause (li), the following sub-clause shall be inserted, namely:—

"(iii) in the proviso, for the word and figures "section 121", the words ^

and figure "section 3 of the Act" shall be substituted;

(ii) after clause (a), the following clauses shall be inserted, namely:-—

"(aa) in sub-section (1A), for the word and figures "section 121", the

words and figure "section 3 of the Act" shall be substituted;

(ab) in sub-section (5),—

(i) In the opening paragraph, for the words, figures and letters "sec- tions 132A and 132B", the words, figures and letters "the applied sections 132A and 132B" shall be substituted;

(il) in clause (i), for the words and brackets "estimating the undis- closed income (including the income from the undisclosed property)", the words "estimating the undisclosed chargeable profits" shall be substituted;

(iii) in clause (ii) for the words and figures "income so e s t i m a t ed

in accordance with the provisions of the Indian Income-tax Act, 1922 or this Act", the words "chargeable profits so esti- mated in accordance with the provisions of the Act" shall be substituted;

(iv) in clause (iiA). for the words and figures "with the provisions of the Indian Income-tax Act 1922, or this Act", the words "with

the provisions of the Act' shall be substituted;

(v) In clause (Hi), after the figures and letter "230A", the words, figures and brackets "of the Income-tax Act, 1961 (43 at I960" shall be inserted;

(ac) in sub-section (6), for the words figures and letter "section 132ET"

the words, figures and letter ''the applied section 132B" shall be substituted":

(e) after item (vj relating to the modification of section 132, the follow-

ing items shall be inserted, namely:—

"Modification of section 132A.—(va). In section 132A—

(a) in suD-sectioti (t.),—

(i) in clause (a), for the words, brackets and figures "summons undti suo-sec-tion (i) ut section ..-i7 o£ tne Inaian Income-tax Act, 1922, or under sub-section ^l) of section 131 of this Act, or a notice under sub-section (4) of section 22 ot the Indian Income-tax Act, 1922, or under sub-section (1) of section 142 of this Act", the words, brackets and figures "summons under sub-section (.1) of the applied section i:U, or a notice under sub-section (1) of section 6 of the Act" shall be substituted;

(ii) in clause (b), for the words and figures "under the Indian In- come-tax Act, 1922 or under this Act", the words "under the Act" shall be substituted;

(lli) in clause (c), for the words and figures "the Indian Income-tax Act, 1922, or this Act," the words -'the Act" shall be substitut- ed;

(iv) in the concluding paragraph, the words, brackets, figures and letter "and in sub-section (2) of section 278D" shall be omit- ted;

(i) for the words, figures and letter "section 132 and section 132B", the words, figures nnd letter "the applied section 132 and the applied section 132B" shall be substituted;

(ii) for the words, brackets and figures "sub-section (1) of section 132", the words, brackets and figures "sub-section (1) of the applied section 132" shall be substituted.

Modification of section 132B.— (vb). In section 132B—

(a) for the word and figures "section 132', wherever they occur, the words and figures "the applied section 132" shall be sub- stituted;

(b) in sub-section (1,), in clause (iii) —

(i) for the word and figures "section 226," the words and figures

"the applied section 226" shall be substituted;

(il) for the words "the Third Schedule", the words "the applied Third Schedule'" shall be substituted.";

(f) in item (vii) relating to the modification of section 133A,—

(a) In clause (a), the words, brackets and figure "in sub-section (1)." shall be omitted;

"(b) in sub-section (6). for the words and figures "section 131", the words and figures "the applied section 131" shall be substituted;

(C) for item (xx) relating to the modification of section 179, the following item shall be substituted, namely : —

"Modification of section 179—(xx), In section 179— (a) in sub-section (1). for the word "income", in the two places where It occurs, the words "chargeable profits" shall be substituted;

(b) subjection (2) shall be omitted.";

(h) lor item (xxill) relating to the modification of section 222, the follow- ing item shall be substituted, namely:—

Modification of section 222—(xxiii). In section 222, in sub-section (li).~- (a) for the words "the Second Schedule", the words "the applied Second Schedule" shall be substituted;

2548 THE GAZETTE OF INDIA EXTRAORDINARY [PART ll—

(i) after item (xxvii) relating to the modification of section 228, the follow- ing item shall be lmserte:;, namely:—

"Modification of section 22SA— (xxviia). In section 22BA, in sub-section (2), for the word and figures "section 222", the words and figures, "the applied section 222" shall be substituted,";

(j) in item (xxxili) relating to the modification of section 2'Mh for clause (b), the following clause shall be substituted, namely;—

(b) in sub-section (2), for the words "income which is assessable", wherever they occur, the words "chargeable profits which are assessable" shall be substitued,;

(k) after item (xliii) relating to the modification of section 2ti{), the follow- ing items shall be inserted, namely:- -

"Modification of section 281—(xliiia). In section 281, in sub-section (1), for the words "the Second Schedule", the words "the applied Second Schedule" shall be substituted.

Modification of section 281B—(xliiib). In section 281B in sub- section (1) —

(a) for the words "income or", the words -'chargeable profits or" shall

be substituted;

(b) for the words ''income which has escaped assessment", the words "chargeable profits which have escaped assessment" shall be- substituted;

(c) for the words "the Second Schedule", the words "the applied

Second Schedule" shall be substituted.";

(1) alter item (xlvi) relating to the modification of section 288, the follow- ing item shall be inserted, namely:—

"Modification of section 288A—(xlvia). In section 288A, for the words "total income", in tile two places where they occur, the words "chargeable profits" shall be substituted.";

(m) after item (xlviii) relating to the modification of section 291. the following item shall be inserted, namely: —

"Modification of section 292B— (xlviiia). In section 292B, for the words - "return of Income", wherever they occur, the words "return of chargeable profits" shall be substituted.";

(n) in item (xlix) relating to the modification of the Second Schedule, for clause (c), the following clauses shall be substituted, namely:—

"(c) in rule 73, the Explanation below the proviso to sub-rule (4) shall

be omitted;

(d) in rule 86, in sub-rule (1), for the words, brackets and figures "sub- clause (ii) of clause (441 of section 2", in the two places where they occur, the words, figures and brackets "the applied section 2 (44) (ii)" shall be substituted;

3. In rule 4 of the said rules, after item (v), the following item shall be inserted, namely:—

"(va) In rule 26, the Explanation shall be omitted."

,4. For rule 11 of the said rules, the following rules shall be substituted, namely:—

"11, Search and seizure.—The powers of search and seizure under the applied section 132 shall be exercised in accordance with the pro- visions contained in sub-rules (2) to (14) of rule 112 and in rules 112A, 112B and 112C of the Income-tax Rules. 1962, as if they were part of these rules, subject to the following modifications, nmely: —

(i) in sub-rules (2) (3), (5). (9) and (14) of rule 112 and in rules 112A and 112B for the word and figures "section 132" wherever the occur, the word's and figures "the applied section , 1 3 2" shall be Bubfitltuted;

- -. 3(11)1 I . , Ai^H*, Uf l^UlA JvUKAU, . , VAJt.; J ! - 3549

(ii) in rule 112,—

(a) in sub-rule (2)—.

(A) in clause (a), for the word, letters and figures "Form No 45" the word, letters and figure "Form No. 6A'> shall be substituted; (B) in clause Cb), for the word, letters and figures "Form No 45A" the word, letters and figure "Form No. 6A" shall be substituted;

(CJ in clause (c), for the word, letters and figures "Form No 45B", the word, letters and figure "Form No. 6B" shall be substituted;

(b) in sub-rule (7), for the words, figures and brackets "the Indian Income-tax Act, 1922 (11 01 1322) or the Act", the words brackets and figures "the Companies (Profits) Surtax Act, 1964'¹ shall be substituted;

5. After rule 11 of the said rules, the following rule shall be inserted, namely.—

"HA. Requisition of books of account, etc.—

(1) The authorisation under sub-section (3) of the applied section 132A by the Director of Inspection or the Commissioner sha]] be in Form No, CC, shall be in writing under the signature of the officer Issuing the authorisation and shall bear his seal.

(2) The. officer authorised to make a requisition under sub-section (1) of the applied section 132A (hereinafter referred to as the requisition- ing officer) shall make the requisition in writing to the officer or authority referred to in clause (a) or clause (b) or, as the case may 'be, clause (c) of the said sub-section (hereinafter referred to as the delivering officer or authority) calling upon the delivering; officer or authority to deliver the books of account, other documents or assets specified in the requisition to him. The requisition shall be accompanied by a copy of the authorisation in Form No. 6C. A copy of the requisition along with a copy of the authorisation in Form No. 6C, shall be forwarded to the person relerrerl to in clause (a) or clause (b) or, as the case may be, clause (c) of sub-section (1) of the applied section 132A.

/3) The- delivering officer or authority shall prepare a list of the books of account or other documents delivered to the requisitioning officer. Before cdectlnq delivery of any bullion jewellery or other valuable article or thing, the delivering officer or authority shall place or cause to be placed such bullion, jewellery, article or thing in a package or packages which shall be listed with details oi such bullion, jewellery, article or thing placed therein, Every such package shall bear an identification mark and seal of the requisitioning officer or of any other income-tax authority not below the rank of an Income- tax Ofneer on behalf of the requisitioning officer, and nlso of the delivering officer or authority. The person referred to in clause (a) or clause (b) or, as the case may be, clause (e) of sub-section (1) of the applied section 132A or any other person on his behalf shall also be permitted to place his seal on the said package or packages. A copy of the list prepared shll be delivered to such person and a copy thereof shall also be forwnrded by the delivering officer to the Commissioner and also to the Director of Inspection where the authorisation under sub-rule (1) has been issued by him.

(4) The provisions of sub-rules (11) to (14) (both inclusive) of rule 112 and of rule 112A, rule 112B and rule 112C shall, so far maybe, apply as If the books of account, other documents and assets dell-, vered to the reauisitioning officer under the apohed section 132A hart been seized under sub-section (1) of the applied section 132 by the requisitioning officer from the custody of the person referred to in

••' £*"." <"> o r. clause (b) or, as the case may be, clause (c) of sub- section (1) of the said section and as if for the words "the authorised T • °c c u r u i6. }n a^ of t he aforesaid sub-rules and rules, the words the requisitioning officer" were substituted.".

6. In, K©rm No. 6 appended to the said rules,—

J • - ( a) at t he c o m m e n c e m e n t, j o r—

"The Inspecting Assistant Commisioner of Income-tax The Income-tax Officer".

the following shall be substituted, namely: —

"The Deputy Director of Inspection.

The Inspecting Assistant Commissioner of Income-tax.

The Assistant Director of Inspection,

The Income-tax Officer.";

(ii) in the concluding portion of the preamble, for the portion commencing with the words "is in posseuion of" and ending with the words, brackets and figures ''Companies (Profits) Surtax Act, 1964", the following shall be substituted, namely:—

"is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valu- a'ble article or thing represents either wholly or partly the charge- able profits or property which have or has not been, or would not be, disclosed for the purposes of the Companies (Profits) Surtax Act, 1964";

(iii) for the second paragraph, the following paragraphs shall be substi- tuted, namely:—

This is to authorise and require you

"And "Whereas I have reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing have been kept and are to 'be found in (specify particulars of the building/place/vessel/vchiclc/aircraft); [name of the Deputy Director of Inspection or of the Inspecting Assistant Com- missioner of Income-tax or of the Assistant Director of Inspection Or the Income-tax Officer]-—

(a) to enter and search the said building/place/vcssel/vehicle/ aircraft;

(b) to search any person who has got out of, or is about to get into, or is in the building/place/vessel/vehicle/aircraft, if you have reason to suspect that such person has secreted about his person any such books of account other documents, money, bullion. jewellery or other valuable article or thing;

(c) to place identification marks on such books of account and docu- ments as may be found in the course of search and as you may consider relevant to or useful for the proceedings aforesaid and to make a list thereof together with particulars of the identi- fication marks;

(d) to examine such books of account and documents and make, or cause to be made, copies or extracts from such books of account and documents;

(e) to seize any such books of account, documents, money, bullion, jewellery or other valuable article or thing found as a result of such search and take possession thereof;

(f) to make a note or an inventory of any such money, bullion,

jewellery or other valuable article oT thing;

(e) to convey such books of aocount, documents, money, bullion, jewellery or other valuable article or thing to the office of the Inspecting Assistant Commissioner of Income-tax or any other authority not below the rank of the Income-tax Officer employed in the execution of the Income-tax Act, 1961; and

(h) to exercise all other powers and perform all other functions under section 132 of the Income-tax Act 1961, as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964, and the rules relating thereto.

You may requisition the services of any police officer or any officer of the Central Government, or of both, to assist you for all or uny of the purposes specified in sub-section (1) of section 132 of the Income-tax Act. 196L as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964.

Director of Inspection, Commissioner of Income-tax. Deputy Director of Inspection Inspecting Assistant ComnrissionGr of Income-tax."

(Seal).

7. After Form No. 9 appended to the said rules, the following Forms shall be inserted, namely:

"FORM NO. 6A

(See rule 11)

Warrant of authorisation under the proviso to sub-section (1) of section 132 of the Income-tax Act, 1961, as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964. To

The Deputy Director of Inspection.

The Inspecting Assistant Commissioner of Income-tax,

The Assistant Director of Inspection,

The Income-tax Officer.

Whereas information has been laid before me and on the consideration thereof, I have reason to believe that—

to

a summons under sub-section (1) of section 131 of the Income-tax Act, 1961, as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964, or a notice under sub-section (1) of section 6 of the Companies (Profits) Surtax Act, 1964 was issued by the Inspecting Assistant Commissioner of Income- tax/Income-tax Officer. (name.. of the person) on (date) to produce, or cause to be produced, books of account or other documents specified in the relevant summons or notice and he 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;

a summons under sub-section (1) of section 131 of the Income-tax Act, 1961, as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964, or a notice under sub-section (1) of section 6 of the Companies (Profits) Surtax Act, 1964 has been issued by the Inspecting Assistant Commissioner of Income- tax/the Income-tax Officer (name of the person) (date) to produce, or cause to be produced. on books of account or other documents specified in the relevant summons or notice and he will not produce or cause to be produced such books of account or other documents as required by such summons or notice; _

~ If a summons under sub-section (1) of section 131 of the Income-tax Act, 1961 as applied to surtax by section 18 of the Companies (Profits) Surtax Act 1964' or a notice under sub-section (1) of section 6 of the Companies iP™™) Surtax Act. 1964, is issued to • • ^( n a me of t he person) to produce or cause to be produced, book* of account or other documents which will be useful for. or relevant to, proceedings under the Companies (Profits) Surtax Act 1964 he wouldnot produce, or cause to be produced such books of account or'other documents as required by such summons or notice;

(name of company) is in possession of anv'motrev'bunion'ieweilerv"or other valuable article or thine and such money, bullton. jewellery or other valuable article Ov thmg represents either

wholly or partly income or property whlchhas not been or would not be disclosed lor the purposes of the Companies (Proms) Surtax Act. 1964;

And Whereas I have reason to suspect that such books of account other docu- ment, money, bullion, jewellery or other valuable article or thing have been kept and are to be found in ,, (specify particulars of the building, place, vessel, vehicle or aircraft), which is within the area of my jurisdiction;

And Whereas I have reason to believe that any deluy in getting an authori- sation under sub-section (1) of section 132, as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964, from the Commissioner having juris- diction over (name of Company) may be prejudicial to ihe interests of the revenue;

This is to authorise and require you

(name of the Deputy Director of Inspection or of the Inspecting Assistant Commissioner of Income-tax or of the Assistant Director of Inspection Or the Income-tax Officer)—

(a) to enter and search the s;iid building, place, vessel, vehicle or aircraft;

(b) to search any person who has got out of, or is about to get into,, or is in, the building/place/vessel/vehicle/aircraft, if you have reason to suspect that such person has secreted about his person any such books ol¹ nccount. other documents, money, bullion, jewellery or other valuable article or thing;

(c) to place Identification marks on such books of account and documents as may be found in the course of the search and as, you may consider relevant to or useful for the proceedings aforesaid and to make a list thereof together with particulars of the identification marks;

(d) to examine such books of account and documents and make, or cause to be made, copies or extracts from such Ibooks of account and documents;

(e) to seize any such books of account, documents, money, bullion. jewellery or other valuable article or thing found as a result of such search and take possession thereof;

(f) to make a note or an inventory of any such money, bullion, jewellery

or other valuable article or thing;

(g) to convey such books of account, documents, money, bullion jewellery or other valuable article or thing to the office of the Inspecting Assistant Commissioner of Income-tax or any other authority not ;below the rank of the Income-tax Officer employed in the execution of the Income-tax Act, 1961; and

(h) to exercise all other powers and perform all other functions under section 132 of ,the Income-tax Act, 1961, as applied to surtax by section 18 of the Companies (Profits) Surtax Act 1964, and the rules relating thereto.

You may requisition the servlces of any police officer or anv offlecr of the Central Government, or of both, to assist you for all or any of the purposes specified in sub-section (1) of section 132 of the Income-tax Act, 1961, as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1984.

Commissioner of Income-tax.

(SEAL)

SEC 3(ii>J 1 . k"uX&wiiii uv iwifliA J AIKAL , , ^ ." - 2 . ^;

"FORM NO. 6B

(See rule 11)

Warrant of authorisation under sub-section (1A) of section 132 of the Income-tax Act, 1961, as applied to swtax by section 18 of Me Companies (Profits) Surtax Act, 1964. "

To

The Deputy Director of Inspection,

The Inspecting Assistant Commissioner^ of Income-tax.

The Assistant Director of Inspection,

The Income-tax Officer.

Whereas information has been laid before me and on the consideration thereof, I have reason to suspect that the books of account, other documents money, bullion, jewellery or other valuable article or thing in respect of which ••••••, ; , (name and designation of authorised officer) has been authorised by the Director of Inspection/Commissioner of Income-tax/Deputy Director of Inspection/Inspecting Assistant Commissioner of Income-tax , , to take action under clauses (1) to (v) of sub-section (1) of section 132, as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964, arc or is kept In (specify particulars of the building/place/vessel/vehieie/aircraft);

And whereas the building/place/vessel/vehicle/aircrnft specified above has/ have not been mentioned in the authorisation under sub-section (1) of section 132 as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964," by the Director of Inspection/Commissioner of Income-tax/Deputy Director of Inspection/Inspecting Assistant Commissioner of Income-tax;

This is to authorise and require you

(name of the Deputy Director of Inspection or the Inspecting Assistant Commissioner of Income-tax or the Assistant Director of Inspection or the Income-tax Officer)—

(a) to enter and search the said building/placc/vei^cl/vebicle/aircraft; (b) to search 'any person who has got out of. or is about to get Into, or Is in, the building/place/vessel/vehicle/aircraft, if you have reason to suspect thai such person has secreted albout his person any such books oX account, other documents, money, bullion, jewellery or other valuable article or thing;

(c) to place identification marks on such books of account and documents as may be found in the course of search find as y°u may consider relevant to or useful for proceedings under the Companies (Profits) Surtax Act, 1964, and to make a list thereof together with particulars of. the identification marks;

(e) to seize any such books of acocunt, documents, money, bullion, jewellery or other valuable article or thing found as a result of such search and take possession thereof;

(f) to make a note or an inventory of any such money, bullion, jewellery

or other Valuable article or thing;

(g) to convey such books of account, documents, money, bullion, jewellery or other valuable article or thing to the office of the Inspecting Assistant Commissioner of Income-tax or any other authority not below the rank of the Income-tax Officer employed in the execution of the Income-tax Act, 1961; nad

(h) to exercise all other powers and perform all other functions under section 132 of thr Income-tax Act. 1961. as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964, and the rules relating thereto.

You may requisition the services of any police officer or any officer of the Central Government, or of both, to assist you for all or any of the purposes

specified in sub-section (1) of section 132 of the Income-tax Act 1961, as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964.

Commissioner of Income-tax (SEAL)

"FORM NO. 6C

[See rule 11A(1)]

Warrant of authorisation under sub-section (1) of section 132A of the Income tax Act, 1961, applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964.

To

The Deputy Director of Inspection.

The Inspecting Assistant Commissioner of Income-tax,

The Assistant Director of Inspection, The Income-tax Officer.

Whereas information has been laid, before me and on the consideration, thereof, I have reason to believe that—

to

a summons under -sub-section (1) of section 131 of the Income-tax Act, 1961, as applied to surtax by section 18 of the Companies (Profits) Surtax Act, 1964, or a notice under sub-section (1) of section 6 of the Companies (Profits) Surtax Act, 1964, was issued by the Inspecting Assistant Commissioner oi' Income-tax/ Income-tax Officer (name of the person) to produce or cause to be produced, books of account or other docu- ments specified in the relevant summons or notice and he 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 (name and designation of the officer or authority); _

certain books of account or other documents which will be useful for, or relevant to, proceedings under the Companies (Profits) Surtax Act, 1964, have been taken into custody by (name and designation of the officer or authority) and (name of Company) to which a sumomns under sub-section (1) of section 131 of the Income-tax Act, 1961, as aplicd to surtax ,by section 18 of the Companies (Profits) Surtax Act, 1964, or a notice under sub-section (1) of section 6 of the Companies (Profits) Surtax Act, 1964, has been or might be issued by the Inspecting Assistant Commissioner of Income-tax/Income-tax Officer

will not, or would not, produce or cause to be produced, such books of account or other document on their return by the said offlcer5 authority; _ _ __ __ the assets taken into mustory by

(name and designation of the officer or authority) represent either wholly or partly chargeable profits or property which have or, has not been, or would not have been, disclosed for the purposes of the Companies (Profits) Surtax Act, 1964 by (name of the person) from whose possession or control such assets have been taken into custody by the officer/ authority aforesaid;

This is to authorise you

(name of the Deputy Director of Inspection or the Inspecting Assistant Commissioner of Income-tax or the Assistant Director of Inspection or the Income-tax Officer) to require the said officer or authority to deliver to you the books of account, other documents or assets as aforesaid.

Director of Inspection Commissioner of Income-tax.".

(SEAL)

[No. 1163/No. F. 143(4)/i75-TPLU

O. P. BHARDWAJ, Secy. Central Board of Direct Taxes.

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TOW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI, 1 9 75