https://www.taxtmi.com/circulars?id=9565 Seizure procedures require that each seized key's number be recorded in the seizure memorandum to prevent substitution, with the key number alone entered if linkage to a bank locker is disputed. Sealed bank lockers resulting from searches must be operated within one week, and any locker remaining sealed beyond that period must be reported to the appropriate investigative authority. en-us Fri, 09 Nov 1984 00:00:00 +0530 Thu, 13 Mar 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9565 Seizure procedures require that each seized key's number be recorded in the seizure memorandum to prevent substitution, with the key number alone entered if linkage to a bank locker is disputed. Sealed bank lockers resulting from searches must be operated within one week, and any locker remaining sealed beyond that period must be reported to the appropriate investigative authority. Circulars Income Tax Fri, 09 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9565