https://www.taxtmi.com/acts?id=50780 Section 37B is amended to require delivery of "books of account, other documents, or assets" to the requisitioning officer, substituting "any assets" for prior language and replacing references to the Wealth-tax Officer with "Assistant Commissioner or Income-tax Officer." The delivering officer must transfer those items either forthwith or when it is no longer necessary to retain them. Items so delivered are to be treated, as far as may be, as if seized under section 37A(1), and subsections (5)-(12) of section 37A and section 37C apply with "the requisitioning officer" substituted for "the authorised officer." en-us Tue, 15 Apr 2025 11:06:41 +0530 Tue, 15 Apr 2025 11:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50780 Section 37B is amended to require delivery of "books of account, other documents, or assets" to the requisitioning officer, substituting "any assets" for prior language and replacing references to the Wealth-tax Officer with "Assistant Commissioner or Income-tax Officer." The delivering officer must transfer those items either forthwith or when it is no longer necessary to retain them. Items so delivered are to be treated, as far as may be, as if seized under section 37A(1), and subsections (5)-(12) of section 37A and section 37C apply with "the requisitioning officer" substituted for "the authorised officer." Act-Rules F. Acts / Amendment Acts Tue, 15 Apr 2025 11:06:41 +0530 https://www.taxtmi.com/acts?id=50780