Security of seized/ impounded Books/ documents/ electronic storage devices

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.... September, 2007. To All Chief Commissioners of Income Tax (CCA) All Chief Commissioners of Income Tax (Central) All Director General of Income Tax (Investigation) Director General of Income Tax (Intelligence) Sir/Madam, Sub : Security of seized/ impounded Books/ documents/ electronic storage devices Many instances of tampering of seized materials ha....

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....nv.) and ADIT(Inv.) shall first of all scrutinize the seized materials including electronic storage devices and ascertain the most incriminating documents as "Core Documents". These core documents should be brought to the notice of the DIT (Inv.) concerned and the Addl. DIT (Inv.) shall keep a photocopy of these most incriminating documents for future references. Thereafter, inspection of such inc....

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....athered during search or post search enquires. (v) The DDIT(Inv.)/ADIT(lnv.) should maintain the prescribed register while allowing inspection of seized documents to the assessee and witnesses during the post search investigation and should keep a close watch during inspection of such incriminating documents/PCs/CDs, etc., so that no tampering is done during inspection of such documents. ....

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....o that while granting extension to retain the books, the CIT is aware of the security issues relating to the seized materials. The Officer taking over should follow the procedure, as mentioned in Para (vi) above. (viii) Any loss or tampering of seized documents/electronic device is the responsibility of the Officer in whose custody such incident is detected, unless he has pointed out the ....