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of <h1>New Guidelines for Handling Seized Keys and Lockers Under Section 132 of the Income Tax Act</h1> The circular addresses issues related to the handling of keys seized during searches under section 132 of the Income Tax Act. It emphasizes the importance of recording key numbers in seizure memos to prevent any potential substitution and ensure transparency. Additionally, it reiterates that lockers sealed during searches should be operated within seven days, as previously instructed in an earlier directive. Any lockers remaining sealed beyond this period without valid reasons must be reported to the Director General (Investigation). The instructions are to be communicated to all relevant parties to maintain procedural integrity.
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