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of <h1>Guidelines for Seizing Jewellery Under Section 132: Limits Based on Marital Status and Tax Declarations</h1> The guidelines address the seizure of jewellery during searches under Section 132 of the Income Tax Act. For wealth-tax assessees, only jewellery exceeding the declared weight in tax returns should be seized. For non-assessees, up to 500 grams per married woman, 250 grams per unmarried woman, and 100 grams per male family member are exempt from seizure. Officers may exclude more jewellery based on family status and customs, but must report this to the Director or Commissioner. A detailed inventory of all jewellery found must be prepared for assessment purposes. These instructions are to be communicated to relevant officers.
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