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Central Government Act
Section 245C(1E) in The Income- Tax Act, 1995
(1E) Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing belonging to an assessee are seized under section 132, the assessee shall not be entitled to make an application under sub- section (1) before the expiry of one hundred and twenty days from the date of the seizure.]