https://www.taxtmi.com/acts?id=19163 Amendment requires that when an Assessing Officer, after search or seizure, is satisfied seized money, valuables, books or documents belong to or relate to a person other than the searched person, those assets and records shall be handed over to the Assessing Officer having jurisdiction over that other person, who may then proceed, issue notice and assess or reassess the other person's income if the material bears on determination of their total income for the relevant assessment year(s). en-us Sat, 28 Feb 2015 19:57:12 +0530 Mon, 02 Mar 2015 12:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19163 Amendment requires that when an Assessing Officer, after search or seizure, is satisfied seized money, valuables, books or documents belong to or relate to a person other than the searched person, those assets and records shall be handed over to the Assessing Officer having jurisdiction over that other person, who may then proceed, issue notice and assess or reassess the other person's income if the material bears on determination of their total income for the relevant assessment year(s). Act-Rules Bills Sat, 28 Feb 2015 19:57:12 +0530 https://www.taxtmi.com/acts?id=19163