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of <h1>Guidelines Issued to Prevent Unnecessary Seizure and Retention of Documents under Section 132 of Income Tax Act.</h1> The circular addresses the issue of indiscriminate seizure of books of accounts and documents under Section 132 of the Income Tax Act, 1961. It emphasizes the need for authorized officers to carefully evaluate the relevance and necessity of such seizures. Complaints have been received about unnecessary retention and delays in releasing documents. To prevent this, assessing officers are instructed to promptly review and release non-essential documents. Further retention should not be routine, and assessees should be allowed to access copies of seized documents to avoid inconvenience. These instructions are to be communicated to all relevant officers.
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