https://www.taxtmi.com/circulars?id=9545 Section 132(8) retention beyond the authorised period requires the Commissioner to record detailed reasons and communicate approval to the authorised officer before expiry; the authorised officer must then inform the assessee of the approval and the Commissioner's recorded reasons without delay and, in any event, within thirty days after the expiry of the authorised retention period. en-us Mon, 20 Feb 1984 00:00:00 +0530 Mon, 06 Jun 2011 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9545 Section 132(8) retention beyond the authorised period requires the Commissioner to record detailed reasons and communicate approval to the authorised officer before expiry; the authorised officer must then inform the assessee of the approval and the Commissioner's recorded reasons without delay and, in any event, within thirty days after the expiry of the authorised retention period. Circulars Income Tax Mon, 20 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9545