Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Assessing Officer Must Transfer Seized Material to Correct Authority if Belonging to Another Person Under Section 135/136.</h1> The Assessing Officer, responsible for a person subjected to search and seizure under section 135 or requisition under section 136, must transfer any seized or requisitioned material to the Assessing Officer responsible for another person if it is determined that the material belongs to that other person. This provision ensures that materials are correctly allocated to the appropriate jurisdictional authority for further tax administration and compliance purposes under the Direct Taxes Code, 2010.