Search & seizure under Income-tax law is a very vast subject in itself consisting of various issues, considerations, procedural aspects and litigation. An attempt is made in this book to give an overview of concept of search and procedures thereof. Section 132 of the Income Tax Act empowers certain Income-tax authorities to carry out a search and seizure of books of accounts, documents, cash, jewellery, etc. Section 132A empowers certain Income-tax authorities to requisition books of accounts, documents etc.

Each chapter of this book provides the introduction, conditions and other requirements to be fulfilled. This book contains all aspects of Search & Seizure operation, the detailed scheme of assessment of search cases, various procedural compliances as well as consequences for non-compliance.

This book is an easy referencer and a what to do guide to deal with real life search cases under the Income-tax Act, 1961. Book covers the journey from issuance of search authorization until the tax collection after the assessment of search cases. The Finance Act, 2021 has made changes in the law of search & seizure and the provisions of the same have been incorporated at the appropriate places and updated, case-laws have also been incorporated to make the book up-to-date.