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of <h1>Clause 137 Details Retention and Release Procedures for Seized Documents in Direct Taxes Code 2010</h1> Clause 137 of the Direct Taxes Code, 2010, outlines the procedures for the retention and release of books of account or documents that have been seized or requisitioned. The Authorized or Requisitioning Officer must transfer these documents to the Assessing Officer within sixty days if they lack jurisdiction over the individual involved. The assessee can request to make copies or take extracts. The Assessing Officer can retain these documents for thirty days post-assessment deadline, with possible extensions requiring approval from the Chief Commissioner or Commissioner. Early return of documents is permitted with approval, provided it does not harm revenue interests.
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