https://www.taxtmi.com/circulars?id=68345 Security of seized and impounded books, documents and electronic storage devices requires numbered and sealed pages at seizure, Control Room verification, and immediate rectification of discrepancies. Processing officers must identify and copy Core Documents, confront them with the assessee during post search investigation, and annex photocopies and corroborating evidence to the Appraisal Report. Inspections must be recorded in a prescribed register and supervised. Receiving officers must verify materials against Panchnama and Appraisal Report, report discrepancies to the CIT, and bear custody responsibility for any subsequent loss or tampering unless preexisting defects are recorded. en-us Thu, 13 Sep 2007 00:00:00 +0530 Fri, 28 Mar 2025 16:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68345 Security of seized and impounded books, documents and electronic storage devices requires numbered and sealed pages at seizure, Control Room verification, and immediate rectification of discrepancies. Processing officers must identify and copy Core Documents, confront them with the assessee during post search investigation, and annex photocopies and corroborating evidence to the Appraisal Report. Inspections must be recorded in a prescribed register and supervised. Receiving officers must verify materials against Panchnama and Appraisal Report, report discrepancies to the CIT, and bear custody responsibility for any subsequent loss or tampering unless preexisting defects are recorded. Circulars Income Tax Thu, 13 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68345