SEARCH, SEIZURE & SURVEY

Name: SEARCH, SEIZURE & SURVEY
Price: 835 INR
Availability: InStock
Rating: 4.2 (15 reviews)

Book Details

CONTENTS AT A GLANCE

Bharat?	5
Foreword	7
Preface	9
From the Author’s Desk	11
About the Author	12
Contributors	13
Detailed Contents	19
Table of Cases	31
Chapter 1 Introduction — Search & Seizure	1
Chapter 2 Authorization for Search	21
Chapter 3 Rights and Duties	45
Chapter 4 Procedure to be followed for Conducting the Search	57
Chapter 5 Making seizure under section 132	74
Chapter 6 Restraint Order under section 132(3)	85
Chapter 7 Section 132(4) – Recording of Statement	96
Chapter 8 Retraction of Statement Recorded under section 132(4)	106
Chapter 9 Closure of Search	120
Chapter 10 Assessment of Search Cases	124
Chapter 11 Income Tax Settlement Commission	172
Chapter 12 Penalties and Prosecution	197
Chapter 13 Survey under section 133A	220
Chapter 14 Writ Jurisdiction	235
Annexure A Provisions of section 132 of the Income-tax Act	251
Annexure B Provisions of section 132A of the Income-tax Act	262
Annexure C Provisions of section 133A of the Income-tax Act	265
Annexure D Provisions of section 131 of the Income-tax Act	269
Annexure E Provisions of section 292C of the Income-tax Act	272
Annexure F Provisions of Rule 112 of the Income-tax Rules	273
Annexure G Provisions of Rule 112F of the Income-tax Rules	279
Annexure H Warrant Form No. 45	280
Annexure I Warrant Form No. 45A	283
Annexure J Warrant Form No. 45B	286
Annexure K Warrant Form No. 45C	288
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’)	290
Annexure M Instruction 177, dated 4-6-1970	294
Annexure N Instruction 530, dated 22-3-1973	296
Annexure O Instruction 806, dated 30-11-1974	297
Annexure P Instruction 994, dated 31-7-1976	298
Annexure Q Instruction 1108, dated 6-10-1977	300
Annexure R Instruction 1916, dated 11-5-1994	302
Annexure S Search and Seizure Actions	303
Annexure T Confession of Additional Income	306
Annexure U Release of Jewellery and Seized Assets	307
Annexure V Guidelines for Decentralisation of cases from Central Charges	308
Annexure W Release of cash deposited in the PD Account	311
Annexure X Revision of Guidelines for Decentralisation of cases from Central Charges	314
Annexure Y CBDT notification authorising Addl/Joint DIT to issue warrant of search dated 11/11/2009	315
Annexure Z CBDT Instruction dated 30/09/2014 regarding conversion of survey into a search	316
Annexure AA Relevant Provisions of The Bharatiya Nagarik Suraksha Sanhita, 2023	318
Annexure BB Relevant Provisions of The Bharatiya Nyaya Sanhita, 2023	333
Annexure CC Relevant Provisions of Code of Civil Procedure,1908	338
Annexure DD Extension of Time Limits Due to COVID-19	342
Annexure EE The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020	348
Annexure FF COVID-19 Press Release, dated 30-12-2020	405
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	408
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	411
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	413