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A Practical Guide to Search and Seizure Under Income Tax Act

A Practical Guide to Search and Seizure Under Income Tax Act

  • ₹1,195.00

In Stock
  • Author(s): Gagan Kumar
  • Brand: Bloomsbury
  • Edition: 2 Ed July 2020
  • ISBN 13 9789389714401
  • Approx. Pages 476 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

Highlights
• Step by Step guide to deal with search and surveys.
• Offers Practical Solutions to complex situations.
• Answers supported with relevant case laws.
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Description
This book is an easy reference and a what to do guide to deal with real-life search cases under the Income-tax Act, 1961. The book covers the journey from issuance of search authorization until the tax collection after the assessment of search cases. It would be extremely useful for Chartered Accountants, Tax Lawyers, Common Man and Tax Officers alike.
Key Features
•    It serves as a ready reckoner explaining complex provisions of Search and Seizure in lucid manner.
•    It gives pointed answers to common questions.
•    Answers are supported with relevant case laws.
•    Offers practical solutions to complex situations. 
•    Step by Step guide to deal with search and surveys.
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Contents
Chapter 1    :    Why searches are conducted
Chapter 2    :    How a taxpayer is identified for the search
Chapter 3    :    Is it legal to conduct search-what about right to privacy?
Chapter 4    :    How do I know that the search is valid?
Chapter 5    :    Who can authorise search?
Chapter 6    :    Can search continue throughout the night?
Chapter 7    :    What about the family members?
Chapter 8    :    Can a survey be converted into search?
Chapter 9    :    What can be seized?
Chapter 10  :    What material is regarded as incriminating material?
Chapter 11  :    What material is regarded as incriminating material?
Chapter 12  :    What about my assets in foreign countries?
Chapter 13  :    Can I be arrested during a search?
Chapter 14  :    When can my statement be recorded?
Chapter 15  :    Can the statements of my family members be also recorded?
Chapter 16  :    Can I retract my statement?
Chapter 17  :    How can I file my returns of the books have been seized?
Chapter 18  :    Assessment procedure in case of search and seizure or requisition.
Chapter 19  :    Can the assessment of other persons be also opened?
Chapter 20  :    When can my assets be released?
Chapter 21  :    Can I go for settlement of tax and penalty?
Chapter 22  :    Is penalty mandatory?
Chapter 23  :    Can prosecution be launched against me?
Chapter 24  :    Can Income tax department share information with other authorities also?
Chapter 25  :    Can Income tax department invoke Benami Properties Act or PMLA?
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Author Details
Gagan Kumar is a commerce graduate from Delhi University, a member of Bar Council of Delhi and a fellow member of Institute of Chartered Accountants of India.
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