https://www.taxtmi.com/acts?id=2919 Section 62 requires the Commissioner to give a receipt and obtain acknowledgement when books or documents are seized, or to leave and record the receipt if acknowledgement is refused. Seized records are retained in the Commissioner's custody for a limited period and then returned, subject to a written undertaking to produce them when required. The person may inspect the records and make copies at their own cost. Custody may be extended if proceedings are pending or for recorded reasons. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 26 Sep 2008 18:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2919 Section 62 requires the Commissioner to give a receipt and obtain acknowledgement when books or documents are seized, or to leave and record the receipt if acknowledgement is refused. Seized records are retained in the Commissioner's custody for a limited period and then returned, subject to a written undertaking to produce them when required. The person may inspect the records and make copies at their own cost. Custody may be extended if proceedings are pending or for recorded reasons. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2919