Law Relating to Income Tax Survey is a Practice book on Income Tax on Conferenza, priced at ₹476 (20% off MRP ₹595). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹476 · 20% off
- Course
- Practice
- Subject
- Income Tax
Law Relating to Income Tax Survey
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
Law Relating to Income Tax Survey with Assessment of Survey Cases by Ram Dutt Sharma covers surveys under the Income Tax Act, 1961 from initiation through to the assessment that follows. This 5th edition is updated as amended by the Finance Act, 2022.
At a glance
| Edition | 5th edition |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2022 |
| Covers | Section 133A and assessment of survey cases |
| Publisher | Commercial Law Publishers |
What's inside
- Legislative framework and objectives of an income tax survey, and the powers of authorities under Section 133A
- How a survey differs from a search and from an inspection, with the procedural requirements during a survey
- Recording of statements, impounding of books and collection of evidence
- Rights, obligations and safeguards available to the taxpayer
- Assessment of income based on survey findings, including unaccounted income, stock and cash found
- Interaction with penalty and prosecution provisions, judicial pronouncements and CBDT circulars and instructions
Who should buy this
- Chartered accountants and tax advisors representing clients in survey cases
- Taxpayers and businesses that have been surveyed and need to understand the process
- Students and departmental officers studying survey powers and assessment
Publisher's description
This 5th edition of Law Relating to Income Tax Survey with Assessment of Survey Cases, authored by Ram Dutt Sharma, offers a comprehensive and practical guide to the legal provisions, procedures, and implications of income tax surveys conducted under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it provides an in-depth understanding of the statutory framework and practical aspects of handling survey cases, from initiation to assessment.
The book explains the powers of the income tax authorities, the rights and obligations of taxpayers, and the procedural safeguards in place. It also covers the assessment process for income detected during surveys, supported by relevant judicial decisions, CBDT circulars, and practical guidance for compliance.
The content covers:
• Legislative framework and objectives of an income tax survey
• Powers of income tax authorities under Section 133A
• Distinction between survey, search, and inspection
• Procedural requirements during the conduct of a survey
• Recording of statements, impounding of books, and collection of evidence
• Rights, obligations, and safeguards for the taxpayer
• Assessment of income based on survey findings
• Treatment of unaccounted income, stock, and cash found during survey
• Interaction with penalty and prosecution provisions
• Judicial pronouncements interpreting survey powers and procedures
• CBDT circulars, instructions, and practical compliance advice
This edition is particularly suitable for:
• Chartered accountants, tax practitioners, and legal advisors handling tax litigation and compliance
• Corporate tax departments preparing for possible survey actions
• Law and commerce students studying Indian direct tax procedure
• Taxpayers seeking clarity on their rights and obligations during an income tax survey
Whether used for compliance, advisory, or litigation preparation, this updated edition provides an authoritative and practical guide to the law and procedure relating to income tax surveys in India.
Frequently asked questions
What is Law Relating to Income Tax Survey?+
Law Relating to Income Tax Survey with Assessment of Survey Cases by Ram Dutt Sharma covers surveys under the Income Tax Act, 1961 from initiation through to the assessment that follows. This 5th edition is updated as amended by the Finance Act, 2022. At a glance Edition 5th edit
How much does Law Relating to Income Tax Survey cost?+
Law Relating to Income Tax Survey is available for ₹476 (MRP ₹595) on Conferenza, with fast delivery.
Which exam is Law Relating to Income Tax Survey for?+
Practice — Income Tax.
Is Law Relating to Income Tax Survey good for self-study of Income Tax?+
Law Relating to Income Tax Survey 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 Relating to Income Tax Survey 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 Relating to Income Tax Survey available as a free PDF download?+
Law Relating to Income Tax Survey 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.