Law and Procedure of Income Tax Scrutiny Assessments is a Practice book on Income Tax on Conferenza, priced at ₹1,516 (20% off MRP ₹1,895). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,516 · 20% off
- Course
- Practice
- Subject
- Income Tax
Law and Procedure of Income Tax Scrutiny Assessments
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
Law and Procedure of Income Tax Scrutiny Assessments by Ram Dutt Sharma, as amended by the Finance Act, 2023. It follows the scrutiny assessment process under the Income Tax Act, 1961 from initiation to conclusion, with departmental instructions and judicial rulings alongside the statutory provisions.
At a glance
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2023 |
| Core statute | Income Tax Act, 1961 |
| Publisher | Commercial Law Publishers |
What's inside
- Legislative background and objectives of scrutiny assessments, with the selection criteria and risk-based parameters used to pick cases
- Jurisdiction and powers of the Assessing Officer
- Procedure for issuing notices under Section 143(2) and Section 142(1)
- Conduct of assessment hearings and the documentation required, including the special provisions for faceless scrutiny
- Determination of income and disallowances, and how scrutiny interacts with reassessment and revision proceedings
- Rights of the assessee, remedies against adverse orders, and landmark judicial decisions
Who should buy this
- Tax practitioners handling scrutiny assessments for clients
- Corporate tax teams responding to Section 143(2) notices
- Taxpayers who want to understand their rights during assessment proceedings
Publisher's description
Law and Procedure of Income Tax Scrutiny Assessments As Amended by Finance Act, 2023
This edition of Law & Procedure of Income Tax Scrutiny Assessments, authored by Ram Dutt Sharma, provides a detailed and practical analysis of the scrutiny assessment process under the Income Tax Act, 1961, as amended by the Finance Act, 2023. It serves as an essential guide for professionals, corporates, and taxpayers navigating the complexities of assessment proceedings, documentation, and compliance requirements.
The book presents the statutory framework of scrutiny assessments along with step-by-step procedural guidance, departmental instructions, and relevant judicial pronouncements. It covers the rights and obligations of taxpayers, powers of the assessing authorities, and strategies for handling assessments effectively, ensuring a clear understanding of the process from initiation to conclusion.
The content covers the complete scope of scrutiny assessment provisions, including:
• Legislative background and objectives of scrutiny assessments
• Selection criteria and risk-based parameters for scrutiny cases
• Jurisdiction and powers of the Assessing Officer
• Procedures for issuing notices under Section 143(2) and Section 142(1)
• Conduct of assessment hearings and documentation requirements
• Special provisions for faceless scrutiny assessments
• Determination of income and disallowances in scrutiny cases
• Interaction with reassessment and revision proceedings
• Rights of the assessee and remedies available against adverse orders
• Landmark judicial decisions shaping the interpretation of scrutiny provisions
• Practical tips for preparing submissions and avoiding litigation
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and advocates advising on assessment matters
• Corporate tax departments managing scrutiny proceedings
• Law students and academicians studying income tax procedure
• Taxpayers seeking clarity on their rights and obligations in scrutiny cases
Whether used for advisory, compliance, or litigation preparation, this updated text serves as a reliable and authoritative reference for mastering the law and procedure of income tax scrutiny assessments in India.
Frequently asked questions
What is Law and Procedure of Income Tax Scrutiny Assessments?+
Law and Procedure of Income Tax Scrutiny Assessments by Ram Dutt Sharma, as amended by the Finance Act, 2023. It follows the scrutiny assessment process under the Income Tax Act, 1961 from initiation to conclusion, with departmental instructions and judicial rulings alongside the
How much does Law and Procedure of Income Tax Scrutiny Assessments cost?+
Law and Procedure of Income Tax Scrutiny Assessments is available for ₹1516 (MRP ₹1895) on Conferenza, with fast delivery.
Which exam is Law and Procedure of Income Tax Scrutiny Assessments for?+
Practice — Income Tax.
Is Law and Procedure of Income Tax Scrutiny Assessments good for self-study of Income Tax?+
Law and Procedure of Income Tax Scrutiny Assessments is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Law and Procedure of Income Tax Scrutiny Assessments is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Law and Procedure of Income Tax Scrutiny Assessments available as a free PDF download?+
Law and Procedure of Income Tax Scrutiny Assessments is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.