During a search of a jeweller’s shop under section 247 of the Income-tax Act, 2025, which of the following found there may the authorised officer only list in an inventory, and not seize?

Section 247(1)(vi) of the Income-tax Act, 2025 allows the authorised officer to make an inventory of stock-in-trade found in a search, and section 247(1)(vii) allows seizure of books, documents and assets other than stock-in-trade. Jewellery held for sale is stock-in-trade and is only inventoried, while the family's personal jewellery, cash and books may be seized.