Safe custody of seized documents requires secure transmission, handover to investigators, limited retention and preservation duties. Seized records must be transmitted securely and, where applicable, handed over by an authorised officer to the Investigating Authority, who shall retain books, registers and other records for the period necessary for investigation subject to a maximum retention limit and possible higher level approval; officers must ensure physical records are not altered, damaged or mutilated, electronic records are not altered or erased, and that documents and electronic storage devices are maintained in suitable physical and environmental conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Safe custody of seized documents requires secure transmission, handover to investigators, limited retention and preservation duties.
Seized records must be transmitted securely and, where applicable, handed over by an authorised officer to the Investigating Authority, who shall retain books, registers and other records for the period necessary for investigation subject to a maximum retention limit and possible higher level approval; officers must ensure physical records are not altered, damaged or mutilated, electronic records are not altered or erased, and that documents and electronic storage devices are maintained in suitable physical and environmental conditions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
