Where specified bank notes of Rs. 20 lakhs were seized from the assessee before the last date for deposit, i.e., 30-12-2016, and were subsequently returned by the Police after the Income-tax Department stated that it did not intend to seize them, the High Court held that since the serial numbers of the specified bank notes seized and subsequently returned were available, the requirement under rule 2(a) was satisfied, and the assessee was entitled to deposit the said specified bank notes with the Reserve Bank of India.