https://www.taxtmi.com/acts?id=49249 Clause 251 governs handling of books, documents and electronic media seized or requisitioned under clauses 247-248: where the seizing officer lacks jurisdiction the material must be handed to the Assessing Officer who then exercises the clause's powers; the entitled person may apply to make copies or extracts in the presence of an authorised official; retention beyond the ordinary statutory period requires written reasons and approving authority consent which is subject to Board review following an opportunity to be heard. en-us Fri, 14 Feb 2025 17:57:33 +0530 Fri, 14 Feb 2025 17:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49249 Clause 251 governs handling of books, documents and electronic media seized or requisitioned under clauses 247-248: where the seizing officer lacks jurisdiction the material must be handed to the Assessing Officer who then exercises the clause's powers; the entitled person may apply to make copies or extracts in the presence of an authorised official; retention beyond the ordinary statutory period requires written reasons and approving authority consent which is subject to Board review following an opportunity to be heard. Act-Rules Bills Fri, 14 Feb 2025 17:57:33 +0530 https://www.taxtmi.com/acts?id=49249