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Draft Form No. 86: New Warrant of Authorisation Rules

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This document is Form No. 86, a Warrant of Authorisation under section 248(1) of the Act. It outlines the conditions under which an authorised officer can request the delivery of assets, books of account, or other documents that are relevant to income tax proceedings. This form is crucial for tax authorities when investigating potential non-compliance or undisclosed income. It details the process for obtaining necessary information and assets from individuals or entities.

Draft Form No. 86: New Warrant of Authorisation Rules #pdf

Posted on 27 February 2026

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