Undisclosed income transfer: seized property handed to AO of other person, who proceeds under section 158BC. Seized or requisitioned money, bullion, jewellery, virtual digital assets, other valuable articles, books of account, documents or related information that relate to a person other than the specified person must be handed to the Assessing Officer having jurisdiction over that other person, who shall proceed under section 158BC and apply the chapter's provisions; the block period for the other person is aligned with the relevant specified person(s), and abatement dates are reckoned from the date the materials were received by the receiving Assessing Officer.