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of <h1>Circular Clarifies Section 132(9A): A.D.I.s with Jurisdiction Not Required to Transfer Seized Documents Within 15 Days.</h1> The circular addresses the interpretation of Section 132(9A) of the Income-tax Act, 1961, concerning the jurisdiction of an Assistant Director of Inspection (A.D.I.) in handling seized documents. It clarifies that if an authorized officer, such as an A.D.I., has jurisdiction over a case, they are not required to transfer seized documents to the Income Tax Officer within 15 days, as stipulated in Section 132(9A). This section applies only when the authorized officer lacks jurisdiction. The circular supports the opinion of a legal expert, affirming that A.D.I.s have jurisdiction and hence, Section 132(9A) is not applicable to them.
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