Jewellery seizure limits under search provisions: specified personal thresholds and discretionary exclusions govern seizure during income-tax searches. Guidelines require that during income-tax searches only gold jewellery exceeding the gross weight declared by a wealth-tax assessee be seized, while persons not assessed to wealth-tax are to have specified personal jewellery thresholds excluded from seizure; authorised officers must prepare a detailed inventory for assessment and may, considering family status and community customs, exclude larger quantities subject to reporting to the authorising Director/Commissioner.