https://www.taxtmi.com/circulars?id=68344 Where approval is sought under section 132(8) for retention of seized or impounded books of account and documents, the Competent Authority must ensure physical handover of such materials by the officer in charge at the time of transfer, mark a copy of the handover note to the Competent Authority, and fix personal responsibility and report to the Board if seized materials are lost or untraceable. en-us Thu, 30 Aug 2007 00:00:00 +0530 Fri, 28 Mar 2025 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68344 Where approval is sought under section 132(8) for retention of seized or impounded books of account and documents, the Competent Authority must ensure physical handover of such materials by the officer in charge at the time of transfer, mark a copy of the handover note to the Competent Authority, and fix personal responsibility and report to the Board if seized materials are lost or untraceable. Circulars Income Tax Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68344