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    <title>Amendment of section 153C</title>
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    <description>Amendment expands circumstances for transferring seized or requisitioned assets and records to the assessing officer of a person other than the search-assessed person, where the officer is satisfied that seized tangible assets belong to, or seized books/documents or information pertain to, that other person; in such cases the assets and records shall be handed over to the assessing officer having jurisdiction over that other person.</description>
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      <description>Amendment expands circumstances for transferring seized or requisitioned assets and records to the assessing officer of a person other than the search-assessed person, where the officer is satisfied that seized tangible assets belong to, or seized books/documents or information pertain to, that other person; in such cases the assets and records shall be handed over to the assessing officer having jurisdiction over that other person.</description>
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