New Scheme of Income Tax Search and Seizure Assessments

Last updated: 02 July 2021
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This document details the significant changes to Income Tax Search and Seizure Assessments brought about by the Finance Act 2021. It explains the shift from the previous legal framework (Sections 153A-153D) to the new assessment procedures under Section 147, read with Sections 148, 148A, 149, and 151. The article highlights key amendments, their implications, and potential areas of litigation for tax professionals and taxpayers alike.

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Submitted by · Posted 02 July 2021 · Other files by CA.Mohit Gupta · Report
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