Survey, Search & Seizure Income Tax Act, 1961

Income Tax Officials – Post
Search Duties
Time limit for retention of seized books of accounts, Section 132(8)
That the books of account or other documents found during search
shall be retained by the authorized officer only up to 30 days from
the completion of assessment under section 153A, however
retention for a period exceeding 30 days can be made only if if
reasons are recorded in writing and the approval of the CCIT, CIT,
DGIT, DIT is obtained.
Moreover, retention beyond 30 days will not be approved in cases
where all the proceedings under the Income Tax Act in respect of
years for which the BOA are relevant are completed.
However assessee on legal entitlement may make application to
board objecting the approval for retention granted by CCIT, CIT,
DGIT, DIT along with the reasons for such objections [ Section
132(10)] .
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