Retention deadline for seized documents shifted to quarter-end timing; pluralisation of authorisation to cover multiple warrants. Amendment to section 132 replaces the thirty-day approval window for retention of seized books and documents with a deadline of one month from the end of the quarter in which an assessment, reassessment or recomputation order is made, and pluralises 'authorisation' to 'authorisations' in Explanation 1(a) to reflect multiple warrants.
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Retention deadline for seized documents shifted to quarter-end timing; pluralisation of authorisation to cover multiple warrants.
Amendment to section 132 replaces the thirty-day approval window for retention of seized books and documents with a deadline of one month from the end of the quarter in which an assessment, reassessment or recomputation order is made, and pluralises "authorisation" to "authorisations" in Explanation 1(a) to reflect multiple warrants.
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