Retention limits on seized materials ensure time-bound return and supervised copying rights under the proposed income tax clause.
Clause 251 governs copying, extraction, retention and release of seized books, documents and electronic records, requiring transfer to the jurisdictional Assessing Officer where necessary, preserving a supervised right to make copies or extracts on application, and imposing a default retention period with extensions only on recorded reasons and higher approval; an absolute cap prohibits retention beyond thirty days after completion of all proceedings, and affected persons may object to continued retention before the Board which must hear them.