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Period of retention of copy of the reasons and the material relating to 11 search seizure or freezing and search of persons by the Adjudicating Authority.

Rule 10 - Rules - Other Direct Tax Provisions - Rule 10 - Period of retention of copy of the reasons and the material relating to 1[search, seizure or freezing] and search of persons by the Adjudicating Authority. 10. (1) The Adjudicating Authority shall retain copy of the reasons and the material relating to search and seizure and search of persons for a period of ten years or if, before the expiry of the said period of ten years,- (i) any proceedings under section 8 of the Act have been commen .....

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