Search, Seizure and Survey (under Income Tax Act)

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Description
The provisions pertaining to Search and Seizure under the Income Tax legislation were first enacted in the year 1956. The Income Tax Department has been extensively using these provisions for unearthing undisclosed income and wealth over the years. Yet the taxpayers have very little knowledge about such procedures. Consequently, whenever any taxpayer is visited by an Income Tax Search Team, there is huge anxiety and fear about what is going to happen. This creates avoidable tension and disharmony during the course of search and creates at times hinderance in peaceful conduct of search. I have attempted in this book to describe in simple language the laws and rights & duties that apply to taxpayers who are being searched. I believe that most taxpayers are not aware of these rights, which are given to them by the law
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Table of Contents
Chapter 1. Introduction — Search & Seizure
Chapter 2. Authorization for Search
Chapter 3. Rights and Duties
Chapter 4. Procedure to be followed for Conducting the Search
Chapter 5. Making seizure under section 132
Chapter 6. Restraint Order under section 132(3)
Chapter 7. Section 132(4) – Recording of Statement
Chapter 8. Retraction of Statement Recorded under section 132(4)
Chapter 9. Closure of Search
Chapter 10. Assessment of Search Cases
Chapter 11. Income Tax Settlement Commission
Chapter 12. Penalties and Prosecution
Chapter 13. Survey under section 133A
Chapter 14. Writ Jurisdiction
Annexure A. Provisions of section 132 of the Income tax Act
Annexure B. Provisions of section 132A of the Income tax Act
Annexure C. Provisions of section 133A of the Income tax Act
Annexure D. rovisions of section 131 of the Income tax Act
Annexure E. Provisions of section 292C of the Income tax Act
Annexure F. Provisions of Rule 112 of the Income tax Rules
Annexure G. Provisions of Rule 112F of the Income tax Rules
Annexure H. Warrant Form No. 45
Annexure I. Warrant Form No. 45A
Annexure J. Warrant Form No. 45B
Annexure K. Warrant Form No. 45C
Annexure L. Panchnama Proforma along with (List & Inventories for: Books of Accounts as Annexure ‘A’; Jewellery, Locker Keys, Bullion as Annexure ‘B’ and Cash as Annexure ‘C’)
Annexure M. Instruction 177, dated 4-6-1970
Annexure N. Instruction 530, dated 22-3-1973
Annexure O. Instruction 806, dated 30-11-1974
Annexure P. Instruction 994, dated 31-7-1976
Annexure Q. Instruction 1108, dated 6-10-1977
Annexure R. Instruction 1916, dated 11-5-1994
Annexure S. Search and Seizure Actions
Annexure T. Confession of Additional Income
Annexure U. Release of Jewellery and Seized Assets
Annexure V. Guidelines for Decentralisation of cases from Central Charges
Annexure W. Release of cash deposited in the PD Account
Annexure X. Revision of Guidelines for Decentralisation of cases from Central Charges
Annexure Y. CBDT notification authorising Addl/Joint DIT to issue warrant of search dated 11/11/2009
Annexure Z. CBDT Instruction dated 30/09/2014 regarding conversion of survey into a search
Annexure AA. Relevant Provisions of Code of Criminal Procedure, 1973
Annexure BB. Relevant Provisions of Indian Penal Code, 1860
Annexure CC. Relevant Provisions of Code of Civil Procedure, 1908
Annexure DD. Extension of Time Limits Due to COVID-19
Annexure EE. The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
Annexure FF. COVID-19 Press Release, dated 30-12-2020
Annexure GG. Section 3 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 — Relaxation of Certain Provisions of Specified Acts — Notified Dates for Extension of Due Dates of Various Completions or Compliances under Specified Acts
Annexure HH. Section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 read with sections 139 and 44AB of the Income Tax Act 1961 – Extension of Due Date for Furnishing of Return and Audit Report for Assessment Year 2020-21 – Supersession of Notification No. S.O. 3906(e), dated 29-10-2020
Annexure II .  Section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, read with Sections 153 and 153B of the Income Tax Act, 1961 and Section 26 of the Prohibition of Benami Property Transactions Act, 1988 – Relaxation of Certain Provisions of Specified Act – Extension of Due Date for Completion and Compliance of any Action in Relation to Imposition of Penalty, Assessment or Reassessment and Adjudication of Benami Property
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Author Details
Manoj K Patawari : FCA
Foreword By : Santosh Kumar Sing