Law and Procedure of Income Tax Scrutiny Assessments (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹1,240 (20% off MRP ₹1,550). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,240 · 20% off
- Course
- Practice
- Subject
- Income Tax
Law and Procedure of Income Tax Scrutiny Assessments (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
A practical analysis of the scrutiny assessment process under the Income Tax Act, 1961, from selection of a case through to the final order. This edition is amended by the Finance Act, 2023.
At a glance
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2023 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- Legislative background and objectives of scrutiny assessment, with the selection criteria and risk-based parameters used to pick cases
- Jurisdiction and powers of the Assessing Officer, and the procedure for issuing notices under Sections 143(2) and 142(1)
- Conduct of assessment hearings and the documentation required
- Special provisions for faceless scrutiny assessments
- Determination of income and disallowances, and how scrutiny interacts with reassessment and revision proceedings
- Rights of the assessee, remedies against adverse orders, departmental instructions and landmark judicial decisions
Who should buy this
- Chartered accountants and tax practitioners representing clients in assessments
- Corporates handling scrutiny notices and documentation
- Advocates advising on remedies against assessment orders
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 (Soft Copy)?+
A practical analysis of the scrutiny assessment process under the Income Tax Act, 1961, from selection of a case through to the final order. This edition is amended by the Finance Act, 2023. At a glance Author Ram Dutt Sharma Amended by Finance Act, 2023 Publisher Commercial Law
How much does Law and Procedure of Income Tax Scrutiny Assessments (Soft Copy) cost?+
Law and Procedure of Income Tax Scrutiny Assessments (Soft Copy) is available for ₹1240 (MRP ₹1550) on Conferenza, with fast delivery.
Which exam is Law and Procedure of Income Tax Scrutiny Assessments (Soft Copy) for?+
Practice — Income Tax.
Is Law and Procedure of Income Tax Scrutiny Assessments (Soft Copy) good for self-study of Income Tax?+
Law and Procedure of Income Tax Scrutiny Assessments (Soft Copy) 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 (Soft Copy) 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 (Soft Copy) available as a free PDF download?+
Law and Procedure of Income Tax Scrutiny Assessments (Soft Copy) 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.