Retention of seized books permits handover to assessing officer, copying rights, and supervised extended retention with senior approval.

Custody of seized or requisitioned books and documents must be handed to the Assessing Officer when the seizing or requisitioning officer lacks jurisdiction, and the assessee may be permitted to make copies or extracts on application. Assessing Officers may retain records for assessment-related purposes but extensions of retention require approval of the Chief Commissioner or Commissioner; retention cannot continue beyond a fixed short period after completion of the relevant proceedings. Originals may be returned earlier with supervisory approval after copies or extracts are retained if revenue interests are not adversely affected.

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