Retention of seized accounting records: transfer, copying rights, and limited retention subject to senior approval and return safeguards.

Authorised and Requisitioning Officers must hand over seized or requisitioned books or documents to the Assessing Officer when lacking jurisdiction, and must permit the owner to make copies or extracts on application. Officers may retain records for a limited period related to assessment and proceedings, but retention beyond that period requires approval from the Chief Commissioner or Commissioner, who may not allow retention after the relevant proceedings are complete. With such approval, originals may be returned earlier if copies or extracts are retained and return will not harm revenue interests.

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