Description
Commercial Law Publishers India Pvt Ltd Search And Seizure Under Income Tax Law by Ram Dutt Sharma
Search & seizure under Income-tax law is a very vast subject in itself
consisting of various issues, considerations, procedural aspects and
litigation. An attempt is made in this book to give an overview of
concept of search and procedures thereof.
Section 132 of the Income Tax Act empowers certain Income-tax
authorities to carry out a search and seizure of books of accounts,
documents, cash, jewellery, etc. Section 132A empowers certain
Income-tax authorities to requisition books of accounts, documents
etc.
Each chapter of this book provides the introduction, conditions and
other requirements to be fulfilled. This book contains all aspects of
Search & Seizure operation, the detailed scheme of assessment of
search cases, various procedural compliances as well as consequences
for non-compliance.
This book is an easy referencer and a what to do guide to deal with
real life search cases under the Income-tax Act, 1961. Book covers the
journey from issuance of search authorization until the tax collection
after the assessment of search cases.
The Finance Act, 2020 has made changes in the law of search &
seizure and the provisions of the same have been incorporated at the
appropriate places and updated, case-laws have also been incorporated
to make the book up-to-date.