New Scheme of Income Tax Search and Seizure Assessments

Author
View profile
Last updated: 02 July 2021
Quick Summary
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.

File details
PDF 328 KB 0 downloads Income Tax
File description
New Scheme of Income Tax Search and Seizure Assessments #pdf
Download PDF 328 KB Like
Submitted by · Posted 02 July 2021 · Other files by CA.Mohit Gupta · Report
Comments

Recent Files in Income Tax

View more →
PDF

FAQs on TAN as per IT Act 2025

18 September 2026 Download
PDF

FAQs on Tax Audit as per IT Act 2025

18 September 2026 Download
PDF

FAQs on Agricultural Income (Section 2(5) and Rule 270) as per IT Act 2025

17 September 2026 Download
PDF

Withholding Tax Rates as per IT Act 2025

14 September 2026 Download
PDF

ICAI Releases Handbook on Residential Status for NRIs

10 September 2026 Download
PDF

User Manual of UDIN Portal for ICAI DigiCA Platform

01 September 2026 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member SHUBHANGI GOELSHUBHANGI GOELPro Member Prakash MistryPrakash MistryPro Member arulca21@gmail.comarulca21@gmail.comPro Member Rama Bhupala Reddy MudiyalaRama Bhupala Reddy MudiyalaPro Member yadagiriyadagiri
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. RBI Bulletin: October 2026
  2. RBI issues guidelines on the implementation of Leverage Ratio 2017 Standard
  3. ICAI Students' Journal - Nov 2026
  4. RTPs for CA Foundation Jan 2027 Exams
  5. Guidance Notes for CA Foundation Jan 2027 Exams
  6. Permanent Exemption Window (Intermediate) - Jan 2027 Exams
  7. RTPs for CA Intermediate Jan 2027 Exams

Latest Job Openings

View all
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details