https://www.taxtmi.com/acts?id=11793 Where search and seizure or requisition has been carried out, the Assessing Officer who seized or requisitioned material must hand over any material to the Assessing Officer having jurisdiction over another person if satisfied that the material belongs to that other person, creating a procedural obligation to transfer custody based on verified ownership. en-us Fri, 17 Sep 2010 10:37:59 +0530 Fri, 17 Sep 2010 10:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11793 Where search and seizure or requisition has been carried out, the Assessing Officer who seized or requisitioned material must hand over any material to the Assessing Officer having jurisdiction over another person if satisfied that the material belongs to that other person, creating a procedural obligation to transfer custody based on verified ownership. Act-Rules Bills Fri, 17 Sep 2010 10:37:59 +0530 https://www.taxtmi.com/acts?id=11793