New Income Tax Bill Clause 251: Rules for Handling Seized Documents, Copy Requests, and Retention Limits Explained.

Clause 251 of the Income Tax Bill, 2025, outlines the procedures for handling books of account and documents seized or requisitioned. If the authorized officer lacks jurisdiction, they must transfer the materials to the appropriate Assessing Officer. The person from whom the materials were seized can apply to make copies or extracts. The officer may retain the materials for a specified period, extendable with written justification and approval. Retention beyond thirty days after proceedings require approval. Individuals can object to extended retention by applying to the Board, which will decide after a hearing.