<h1>Income Tax Law: Unlimited Gold Allowed from Explained Sources; Specific Limits for Seizure in Searches per 1994 Circular.</h1> The Income Tax Law allows individuals to hold unlimited gold jewellery or ornaments if acquired from explained income sources, such as inheritance. According to a 1994 circular, during searches, jewellery up to 500 grams for married women, 250 grams for unmarried women, and 100 grams for men will not be seized, even if it appears inconsistent with the individual's income records. Officers have the discretion to refrain from seizing larger quantities based on family customs and traditions.