Rule – 112B, Release of articles under section 132(5)

112B. Where in pursuance of sub-section 2[(5)] of section 132 of the Act, the assets or part thereof have to be released, the 3[Assessing Officer] shall forthwith deliver the same to the person from whose custody they were seized in the presence of two respectable witnesses.

Reference: www.incometaxindia.gov.in