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of <h1>Section 251 narrows discretion, clarifies triggers, mandates handover within 180 days and links retention to assessment rules</h1> Section 251 in the enacted Act retains the Bill's framework for copying, extraction, retention and release of seized or requisitioned assets and material but narrows discretion and clarifies triggers: the Act expands jurisdictional cross-references, requires handover to the territorial assessing officer within 180 days of search/requisition, explicitly allows the seizing officer or any person empowered by them to supervise copying, links retention clocks to specific assessment provisions, and extends the 30-day outer limit to proceedings under the legacy Income-tax Act, 1961 as well as the new Act; the Board remedy for objections remains intact.
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