https://www.taxtmi.com/acts?id=18681 Amendment conditions assessment of a person other than the searched person on the Assessing Officer being satisfied that the books, documents or assets seized or requisitioned have a bearing on the determination of the total income of that other person for the relevant assessment year(s); seized material is to be handed over to the jurisdictional Assessing Officer who may issue notice and assess or reassess only upon such satisfaction. en-us Fri, 11 Jul 2014 16:21:36 +0530 Fri, 11 Jul 2014 16:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18681 Amendment conditions assessment of a person other than the searched person on the Assessing Officer being satisfied that the books, documents or assets seized or requisitioned have a bearing on the determination of the total income of that other person for the relevant assessment year(s); seized material is to be handed over to the jurisdictional Assessing Officer who may issue notice and assess or reassess only upon such satisfaction. Act-Rules Bills Fri, 11 Jul 2014 16:21:36 +0530 https://www.taxtmi.com/acts?id=18681