Search & Seizure as per Provisions of The Income Tax Act, 2025

This 5th Edition of Search and Seizure, authored by Ram Dutt Sharma and published by Commercial Law Publishers (India) Pvt. Ltd., is a specialized and authoritative reference on the law governing search, seizure, and the assessment of search cases under The Income Tax Act, 2025, as amended by The Finance Act, 2026. Intended for tax practitioners, advocates, chartered accountants, departmental officers, corporate legal teams, and serious students of direct taxation, the book provides a focused study of one of the most critical and procedurally sensitive areas of tax administration and enforcement.

This work examines the statutory provisions and legal framework applicable to income-tax search operations, seizure of assets and documents, and the consequential assessment proceedings that follow. It is particularly valuable for professionals involved in tax investigations, litigation, compliance strategy, and advisory work concerning search and survey matters.

The book broadly covers:
• Legal foundation and scope of search and seizure proceedings under the Income Tax Act
• Conditions and circumstances under which search action may be initiated
• Powers of authorized officers during search operations
• Seizure and retention of books of account, documents, bullion, jewellery, cash, and other assets
• Statements recorded during search and their evidentiary significance
• Rights, duties, and obligations of the person searched
• Procedural safeguards and compliance requirements during search proceedings
• Treatment of unexplained money, assets, investments, and expenditure discovered during search
• Post-search assessment framework and reassessment implications
• Assessment of search cases and related procedural mechanisms
• Issues relating to incriminating material, undisclosed income, and evidentiary standards
• Penalty, prosecution, and recovery implications arising out of search findings
• Important practical and legal aspects under the amended provisions of the Finance Act, 2026

This edition is particularly suitable for:
• Chartered accountants and tax consultants handling investigation and assessment matters
• Tax advocates and litigators dealing with search-related disputes and appeals
• Corporate tax and compliance teams responding to search and seizure proceedings
• Departmental and quasi-judicial professionals requiring a procedural legal reference
• Students and academicians studying direct tax procedure and enforcement law

With its subject-specific focus and relevance to both procedural and substantive tax law, this 2026 edition serves as a dependable guide to understanding and applying the law relating to search and seizure under Indian income-tax legislation. Whether used for professional advisory work, litigation preparation, compliance review, or academic reference, the book offers a current and practical resource on a highly significant area of tax enforcement and assessment.