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    <title>Guidelines for alternative arrangements for safe custody of valuable assets and books of accounts seized u/s 132.</title>
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    <description>Where departmental strong rooms are unavailable, bank lockers must be jointly operated by two senior officers (with specified officer composition at Commissioner&#039;s headquarters) and Registers I and II maintained; if lockers are unavailable or undersized, sealed packages must be placed in a strong sealed bag with identification tag and deposited in the joint names of two senior officers with RBI, SBI or subsidiary, Nationalised Banks, or Government Treasuries, recorded in Register II, and complete handing over memos must be drawn on transfer or retirement.</description>
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    <pubDate>Wed, 17 Oct 1984 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=9569</link>
      <description>Where departmental strong rooms are unavailable, bank lockers must be jointly operated by two senior officers (with specified officer composition at Commissioner&#039;s headquarters) and Registers I and II maintained; if lockers are unavailable or undersized, sealed packages must be placed in a strong sealed bag with identification tag and deposited in the joint names of two senior officers with RBI, SBI or subsidiary, Nationalised Banks, or Government Treasuries, recorded in Register II, and complete handing over memos must be drawn on transfer or retirement.</description>
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      <pubDate>Wed, 17 Oct 1984 00:00:00 +0530</pubDate>
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