251 — 251. Copying, extraction, retention and release of books of account and document seized or requisitioned
IT Rules
Original Rule Text
251. Copying, extraction, retention and release of books of account and document seized or requisitioned — This text pertains to the rules governing the retention of assets or materials seized or requisitioned under specific sections of the Income-tax Act, 1961, by the authorized officer and approving aut... — Rule 251 of IT2025