https://www.taxtmi.com/acts?id=3943 Release of seized assets under section 132(5) requires the Assessing Officer to forthwith deliver the assets, or the relevant part of them, to the person from whose custody they were seized, in the presence of two respectable witnesses. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 May 2026 12:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3943 Release of seized assets under section 132(5) requires the Assessing Officer to forthwith deliver the assets, or the relevant part of them, to the person from whose custody they were seized, in the presence of two respectable witnesses. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3943