Copying, extraction, retention and release of books of account and documents seized or requisitioned.

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....rson from whom the assets or books of account or other documents or electronic media or computer system were seized or requisitioned under section 247(1) or 248, he shall hand over the seized or requisitioned assets or books of account or other documents or electronic media or computer system to the Assessing Officer having jurisdiction over such person and such Assessing Officer thereupon shall e....

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....the approving authority. (4) The approving authority shall not allow the retention of material seized or requisitioned, beyond thirty days from the date on which all proceedings under this Act in respect of the years for which the material seized or requisitioned are relevant, are completed. (5) If a person legally entitled to the material seized or requisitioned under section 247(1) or sect....