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FORM NO. 45 See rule 112 Warrant of authorization under section 132 of the Income-tax Act, 1961, and rule 112×1) of the Income-tax Rules, 1962 To The Deputy Director, The Deputy Commissioner, The
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Rule 45 see rule 112 pertains to the regulations governing the reporting of certain financial transactions to the relevant authorities.
Entities and individuals who meet the criteria outlined in the rule must file the required reports.
The rule provides instructions on how to accurately complete the necessary reporting forms.
The rule aims to enhance transparency and prevent financial crimes by ensuring that relevant information is reported to the authorities.
The rule specifies the types of financial transactions and the associated information that must be reported.
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