https://www.taxtmi.com/acts?id=3312 Where seized or requisitioned valuables or books of account relate to a person other than the searched person, they must be handed to the Assessing Officer having jurisdiction over that other person, who may then issue notice and assess or reassess that other person's total income under the search-related assessment provisions for the relevant year(s) and for the six assessment years immediately preceding the relevant assessment year if the seized materials bear on determination of that income. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 02 Jul 2025 17:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3312 Where seized or requisitioned valuables or books of account relate to a person other than the searched person, they must be handed to the Assessing Officer having jurisdiction over that other person, who may then issue notice and assess or reassess that other person's total income under the search-related assessment provisions for the relevant year(s) and for the six assessment years immediately preceding the relevant assessment year if the seized materials bear on determination of that income. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3312