Search, Seizure Summons & Survey by S. RAJARATNAM is a Practice book on Income Tax on Conferenza, priced at ₹1,255 (10% off MRP ₹1,395). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹1,255 · 10% off
- Course
- Practice
- Subject
- Income Tax
- Edition
- 6th, 2017
- Pages
- 976
Search, Seizure Summons & Survey
Bharat Law House
Book Specifications
- Edition6th, 2017
- Edition
- 6th, 2017
- Pages
- 976
- Chapters
- 48
- Subject
- Income Tax
- Course
- Practice
About this book
A detailed reference on the Income Tax provisions governing search, seizure, summons, and survey operations in India. Covers procedural rules, section-wise analysis, post-search assessment, block assessment, and related schemes. Suited for tax professionals and students preparing for advanced practice studies.
At a glance
| Edition | 6th, 2017 |
| Pages | 976 |
| Chapters | 48 |
| Subject | Income Tax |
| Course | Practice |
What's inside
- Section-wise breakdown of search, seizure, and survey provisions under the Income Tax Act
- Detailed coverage of warrants, procedure, and conduct of search operations (Rules 112 to 112F)
- Post-search and block assessment procedures with time limits and jurisdiction rules
- Remedies against wrongful retention of assets and provisions for immunity from interest/penalty
- Special schemes: Income Declaration Scheme 2016 and Direct Tax Dispute Resolution Scheme
Who should buy this
- CA and CS students studying advanced Income Tax practice
- Tax professionals handling search and seizure cases
- Assessing officers and enforcement staff in Income Tax departments
Publisher's description
Edition: 6th edn., 2017
ISBN: 978-93-5139-524-9
Pages: 976
Author: S. RAJARATNAM
Chapter 1 Search and Seizure — The Concepts
Chapter 2 Role of Authorising Officer
Chapter 3 Reason to Believe
Chapter 4 Role of Authorised Officer
Chapter 5 Issue of Warrants — Rules & Procedure
Chapter 6 Procedure for Search and Seizure — Rules 112 to 112F
Chapter 7 Conduct of Search and Seizure
Chapter 8 Writs — More Instances
Chapter 9 Instances of Search — Valid and Invalid
Chapter 10 Choice of Place of Search — Sub-section (1A)
Chapter 11 Restraint Orders — Section 132(3)
Chapter 12 Approval for Continuation of Restraint — [Section 132(8A)]
Chapter 13 Recording of Statement — Section 132(4)
Chapter 14 Presumptions on Materials Found During Search — Section 132(4A)
Chapter 15 Summary Assessment — [Section 132(5) Now Deleted]
Chapter 16 Application of Retained Assets — Section 132(6) and Section 132B
Chapter 17 Seized Assets of Third Parties — Section 132(7) (Now Deleted)
Chapter 18 Retention of Seized Books and Documents — Section 132(8)
Chapter 19 Extension of Time Limit for Prohibitory Orders — Section 132(8A)
Chapter 20 Rights of Persons under section 132(9) and Assessing Officer under section 132(9A)
Chapter 21 Deemed Seizure under section 132(9B), (9C) and (9D)
Chapter 22 Remedies Against Wrongful Retention of Books and Assets — Section 132(10), (11), (11A) and (12)
Chapter 23 Applicability of the Provisions of Criminal Procedure Code — Section 132(13)
Chapter 24 Rules Relating to Search Notified under section 132(14)
Chapter 25 Requisition from Other Government Departments — Section 132A
Chapter 26 Jurisdiction and Time Limit under section 153
Chapter 27 Post-Search Assessment — Block Assessment under section 153A
Chapter 28 Time Limit for Completion of Assessment under section 153B
Chapter 29 Assessment of Income of Any Other Person
Chapter 30 Prior Approval Necessary for Assessment in Cases of Search or Requisition
Chapter 31 Post-Search Assessments — Block Assessment
Chapter 32 Application of Seized Asset
Chapter 33 Computation of Undisclosed Income in Block Assessment — Section 158BB
Chapter 34 Procedure for Block Assessment
Chapter 35 Undisclosed Income of any other Person — Section 158BD
Chapter 36 Time Limit for Completion of Block Assessment — Section 158BE
Chapter 37 Immunity from Interest and Penalty — Section 158BF
Chapter 38 Levy of Interest and Penalty — Section 158BFA
Chapter 39 Authority Competent to Make the Block Assessment — Section 158BG
Chapter 40 Application of Other Provisions — Section 158BH
Chapter 41 Chapter not to apply after certain date — Section 158BI
Chapter 42 Role of the Settlement Commission in Block Assessment
Chapter 43 Survey
Chapter 44 Summons — Section 131
Chapter 45 Surcharge
Chapter 46 Income Declaration Scheme, 2016
Chapter 47 Direct Tax Dispute Resolution Scheme
Chapter 48 Demonetisation –Its Tax Implications
Frequently asked questions
What is Search, Seizure Summons & Survey?+
A detailed reference on the Income Tax provisions governing search, seizure, summons, and survey operations in India. Covers procedural rules, section-wise analysis, post-search assessment, block assessment, and related schemes. Suited for tax professionals and students preparing
Who is the author of Search, Seizure Summons & Survey?+
S. RAJARATNAM (Bharat Law House).
How much does Search, Seizure Summons & Survey cost?+
Search, Seizure Summons & Survey is available for ₹1255 (MRP ₹1395) on Conferenza, with fast delivery.
Which exam is Search, Seizure Summons & Survey for?+
Practice — Income Tax.
Which edition of Search, Seizure Summons & Survey is this, and is it the latest?+
This listing is the 6th, 2017. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is Search, Seizure Summons & Survey good for self-study of Income Tax?+
Search, Seizure Summons & 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. Search, Seizure Summons & Survey by S. RAJARATNAM 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 Search, Seizure Summons & Survey available as a free PDF download?+
Search, Seizure Summons & 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.