https://www.taxtmi.com/acts?id=11792 Custody of seized or requisitioned books and documents must be handed to the Assessing Officer when the seizing or requisitioning officer lacks jurisdiction, and the assessee may be permitted to make copies or extracts on application. Assessing Officers may retain records for assessment-related purposes but extensions of retention require approval of the Chief Commissioner or Commissioner; retention cannot continue beyond a fixed short period after completion of the relevant proceedings. Originals may be returned earlier with supervisory approval after copies or extracts are retained if revenue interests are not adversely affected. en-us Fri, 17 Sep 2010 10:37:48 +0530 Fri, 17 Sep 2010 10:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11792 Custody of seized or requisitioned books and documents must be handed to the Assessing Officer when the seizing or requisitioning officer lacks jurisdiction, and the assessee may be permitted to make copies or extracts on application. Assessing Officers may retain records for assessment-related purposes but extensions of retention require approval of the Chief Commissioner or Commissioner; retention cannot continue beyond a fixed short period after completion of the relevant proceedings. Originals may be returned earlier with supervisory approval after copies or extracts are retained if revenue interests are not adversely affected. Act-Rules Bills Fri, 17 Sep 2010 10:37:48 +0530 https://www.taxtmi.com/acts?id=11792