https://www.taxtmi.com/circulars?id=68329 Search & Seizure operations must be conducted with objectivity and accountability: record statements under Sec 132(4) with supporting evidence, preserve and back up seized electronic data, include computer knowledgeable staff in search teams, lift restraint orders within one month, process explained seized assets for release under Sec 132B within 120 days after giving opportunity to the assessee, allow inspection of seized records within 15 days of application, initiate assessments promptly after the return filing window, resolve major appraisal/assessment deviations through recorded discussions, and maintain a detailed register plus periodic progress reports to supervisory authorities. en-us Wed, 03 Jul 2002 00:00:00 +0530 Sat, 29 Mar 2025 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68329 Search & Seizure operations must be conducted with objectivity and accountability: record statements under Sec 132(4) with supporting evidence, preserve and back up seized electronic data, include computer knowledgeable staff in search teams, lift restraint orders within one month, process explained seized assets for release under Sec 132B within 120 days after giving opportunity to the assessee, allow inspection of seized records within 15 days of application, initiate assessments promptly after the return filing window, resolve major appraisal/assessment deviations through recorded discussions, and maintain a detailed register plus periodic progress reports to supervisory authorities. Circulars Income Tax Wed, 03 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68329