Draft Form No. 86 Proposed to Regulate Digital Records and Seized Assets Under New Tax Law

Last updated: 27 February 2026


The Income Tax Department has introduced Draft Form No. 86, a proposed format for issuing a Warrant of Authorisation under Section 248(1) of the Income tax Act, 1961 and the Income Tax Act, 2025. The draft form outlines the legal framework and procedural authority for requisitioning books of accoun

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Category Income Tax   Report

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