| http://www.w3.org/ns/prov#value | - (3) Subject to any rules made in this behalf, any authority referred to in sub-section (1) 628 [or sub-section (lA) ] may impound and retain in its custody for such period as it thinks fit any books of account or other documents produced before it in any proceeding under this Act: Provided that 629 [ 630 [an Assessing Officer] or a Valuation Officer] 631 [or an 632 [Assistant Director or Deputy Di
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