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Guidelines for alternative arrangements for safe custody of valuable assets and books of accounts seized u/s 132.

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....ocuments are contained in Boards letter F.No.I-11020/34/76-Ad. IX dated 19th June 1978. However at certain places facility of strong room may not be available. This has necessitated the issue of these guidelines prescribing alternative arrangements. 2. In places where the strong room facility is not available, Bank lockers should be operated by 2 senior officers jointly. At Commissioner's H....

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.... be securely fixed to the bag so as to identify the packages within it fully. This bag may be deposited with any branch of RBI, SBI or its subsidiary, any Nationalised Bank or a Government Treasury in the joint names of two senior officers not below the rank of ITO. Again as mentioned in para 2 above at Commissioner's Headquarters one such officer should be taken from Intelligence and the othe....