(9)The person from whose custody any books of account or other documents are seized under sub-section (1) [or sub-section (1-A)] [ Inserted by Act 41 of 1975, Section 35 (w.e.f. 1.10.1975).] may make copies thereof, or take extracts therefrom, in the presence of the authorised officer or any other person empowered by him in his behalf, at such place and time as the authorised officer may appoint in this behalf.[(9-A) Where the authorised officer has no jurisdiction over the person referred to in clause (a) or clause (b) or clause (c) of sub-section (1), the books of account or other documents, or any money, bullion, jewellery or other valuable article or thing (hereafter in this section and in sections 132-A and 132-B referred to as the assets) seized under that sub-section shall be handed over by the authorised officer to the Assessing Officer having jurisdiction over such person within a period of sixty days from the date on which the last of the authorisations for search was executed and thereupon the powers exercisable by the authorised officer under sub-section (8) or sub-section (9) shall be exercisable by such Assessing Officer.] [ Substituted by Act 20 of 2002, Section 56, for sub-Section (9-A) (w.e.f. 1.6.2002).]
