https://www.taxtmi.com/caselaws?id=428246 Specified Bank Notes (Deposit of Confiscated Notes) Rules, 2017 permit deposit or exchange of demonetised notes seized or confiscated before the applicable cut-off date, subject to prescribed conditions. Where police-seized notes are released, exchange requires the court direction contemplated by the Rules and compliance with other statutory requirements. The framework allows an eligible holder to seek exchange of released notes within the stipulated period, but does not create an unconditional right to exchange outside the special regime governing confiscated notes. en-us Tue, 06 Sep 2022 00:00:00 +0530 Tue, 27 Sep 2022 07:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428246 Specified Bank Notes (Deposit of Confiscated Notes) Rules, 2017 permit deposit or exchange of demonetised notes seized or confiscated before the applicable cut-off date, subject to prescribed conditions. Where police-seized notes are released, exchange requires the court direction contemplated by the Rules and compliance with other statutory requirements. The framework allows an eligible holder to seek exchange of released notes within the stipulated period, but does not create an unconditional right to exchange outside the special regime governing confiscated notes. Case-Laws Income Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428246