https://www.taxtmi.com/acts?id=49246 Where the approving authority believes books, documents, electronic media or assets taken into custody under another law are relevant to tax proceedings or will not be produced, it may authorise a requisitioning officer to require the custodian to deliver those items. The custodian must deliver them immediately or when retention is no longer necessary, and, once delivered, specified seizure provisions apply as if the requisitioning officer had seized the items, with that officer substituted for the authorised officer in those provisions. en-us Fri, 14 Feb 2025 17:56:46 +0530 Thu, 20 Feb 2025 13:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49246 Where the approving authority believes books, documents, electronic media or assets taken into custody under another law are relevant to tax proceedings or will not be produced, it may authorise a requisitioning officer to require the custodian to deliver those items. The custodian must deliver them immediately or when retention is no longer necessary, and, once delivered, specified seizure provisions apply as if the requisitioning officer had seized the items, with that officer substituted for the authorised officer in those provisions. Act-Rules Bills Fri, 14 Feb 2025 17:56:46 +0530 https://www.taxtmi.com/acts?id=49246