Guidelines for seizure of jewellery during search u/s132.

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....ors of Income-tax (Inv.) Commissioners of Income-Tax Sir,  Subject: Guidelines for seizure of jewellery and ornaments in course of search Instances of seizure of jewellery of small quantity in the course of operations under Section 132 have come to the notice of the Board. The question of a common approach to situations where search parties come across items of jewellery, ha....