Release of seized documents: segregate records, return unrelied papers after show cause issuance and allow photocopies to speed inspections. Immediate segregation of seized documents is required to separate those relied upon for framing charges from other records. Once a show cause notice is issued, documents not relied upon must be returned to the assessee under proper receipt, and assessees should be allowed photocopies of relied documents to expedite inspection. Field formations are to implement these handling and release procedures.