(1) If the authorized officer and the Deputy of Commissioner of Taxes are separate persons, the authorized officer shall hand over to the Deputy of Commissioner of Taxes the record relating to the income seized under section 206 within 30 (thirty) days from the date on which it is recorded.

(2) The officer empowered under sub-section (1) and the Deputy of Commissioner of Tax shall be treated as separate persons, if the authorized officer has no authority over the person from whom any account or document is seized.

(3) If the authorized officer and the Deputy of Commissioner of Tax are the same person, the records relating to income referred to in sub-section (1) shall be deemed to have been handed over to the Deputy of Commissioner of Tax on the date on which they are seized.

(4) When records relating to the income of any person are seized from any other person, the authorized officer shall hand over such seized contents to the Deputy of Commissioner of Tax having jurisdiction over the said person within 30 (thirty) days from the date of seizure.