https://www.taxtmi.com/circulars?id=8698 Promissory notes and bearer instruments that are documents in the nature of assets are to be treated as other valuable article or thing for search and seizure purposes; they may be seized, returned on deposit of equivalent value to avoid time-bar issues, or, if retention is impracticable or contentious, copied (photostat or assessee-certified copy) and a possession restraint order issued to prevent dealing without authority. en-us Thu, 04 Jun 1970 00:00:00 +0530 Thu, 13 Mar 2025 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8698 Promissory notes and bearer instruments that are documents in the nature of assets are to be treated as other valuable article or thing for search and seizure purposes; they may be seized, returned on deposit of equivalent value to avoid time-bar issues, or, if retention is impracticable or contentious, copied (photostat or assessee-certified copy) and a possession restraint order issued to prevent dealing without authority. Circulars Income Tax Thu, 04 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8698