https://www.taxtmi.com/acts?id=48739 When seized property, books, documents, virtual digital assets or other valuables located in a search are found to pertain to a person other than the search subject, the Assessing Officer must transfer those items to the Assessing Officer with jurisdiction over that other person, who will then assess that person under the block-assessment procedure applicable to search cases. en-us Fri, 14 Feb 2025 11:14:38 +0530 Fri, 14 Feb 2025 11:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48739 When seized property, books, documents, virtual digital assets or other valuables located in a search are found to pertain to a person other than the search subject, the Assessing Officer must transfer those items to the Assessing Officer with jurisdiction over that other person, who will then assess that person under the block-assessment procedure applicable to search cases. Act-Rules Bills Fri, 14 Feb 2025 11:14:38 +0530 https://www.taxtmi.com/acts?id=48739