This book contains 790+ frequently asked questions on the various subjects under Tax and Allied Laws. It is authored by various prominent professionals that have shared their views on diverse subjects. They have attempted to discuss various provisions, case laws, remedial measures and practical issues.

This book contains 790+ frequently asked questions on the following subjects under Tax and Allied Laws:

• Search
• Seizure
• Survey
• Arrest
• Prosecution

It also includes a brief introduction to the above subjects under different enactments. This book will be a helpful reference and guide to Lawyers, Chartered Accountants, Tax Practitioners and Officers of the Tax & Enforcement Department. It will enable them to understand the provisions of search, seizure, survey, arrest & prosecutive under the respective statutes and make better representation before the tax authorities.

The Present Publication is the 6th Edition, edited and authored by the following:

• Editors
• Dr K. Shivaram | Senior Advocate
• Mr M.L. Patodi | Advocate
• Mr Dilip J. Thakkar | Chartered Accountant
• Mr Pradip Kapasi | Chartered Accountant
• Authors
• Mr M.V. Purushottama Rao | Chartered Accountant
• Mr Samir Divatia | Advocate
• Mr Aditya Ajgaonkar | Advocate
• Mr Siddeshwar Yelamali | Chartered Accountant
• Mr Tanveer Khan | Advocate

The noteworthy features of this book are as follows:

• [Discussion on Provisions, Case Laws, Remedial Measure & Practical Issues] relevant in the day-to-day practice of tax practitioners and taxpayers are included in this book
• [Authored by Prominent Professionals]
• Mr Rao's discussion on direct-tax provisions relating to search, seizure, survey, and right to information culminates his experience of fifty-seven years in practice
• Mr Ajgaonkar provides lucid and systematic discussion on prosecution provisions relating to Income-tax Act, Goods and Services Tax, Benami Act, Black Money Act, and Foreign Contribution Act
• Mr Yelamali explains the provisions relating to inspective, arrest, and search under the GST Law
• Mr Khan explains the provisions relating to the Companies Act, Customs Act, and Prevention of Money Laundering Act
• Mr Divatia explains the constitutional remedies

The detailed contents of this book are as follows:

• Search provisions, including the latest amendments
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Reopening of assessment and reassessment proceedings pursuant to Survey and Search action amended provisions
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Survey under Direct Taxes
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Types of Survey
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Survey at Specific Functions or Ceremonies
• By Mr M.V. Purushottama Rao | Chartered Accountant
• General Survey (Door-to-Door) – Business Premises Survey
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Specific Survey – Business Premises
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Authorities competent to conduct survey
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Powers and Provisions of Survey
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Tax Deduction at Source (TDS) Survey
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Survey of Premises-Issues
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Recording of Statements during Survey
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Admission-Retraction-Search and Survey
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Rule of Evidence-Search, Survey, Assessment
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Penalties – Search and Survey
• By Mr M.V. Purushottama Rao | Chartered Accountant
• General Issues – Search and Survey
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Implication of Surveys on Allied Revenue Laws (Goods and Services Act, 2017, Central Excise, etc.)
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Implications of Survey – Accounting Aspects (Pre and Post Survey)
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Practical Issues – Survey Provisions
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Survey Provisions u/s 133A of Income-tax Act, 1961 – Interlink with other Provisions of the Income-tax Act, 1961 – Specific Issues of Relevance
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Right to Information Act 2005 – Relevance to Income-tax Act, 1961
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Rights and Duties of Person Searched
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Precautions Necessary – Pre-Survey – During Survey – Post Survey
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Offences and Prosecutions
• By Mr M.V. Purushottama Rao | Chartered Accountant
• Prosecution under the Income-tax Act, 1961
• By Mr Aditya Ajgaonkar | Advocate
• Inspection, search, seizure and Arrest under the Goods and Services Tax Act, 2017
• By Mr Siddeshwar Yelamali | Chartered Accountant
• Prosecution under the Goods and Services Tax Act, 2017
• By Mr Aditya Ajgaonkar | Advocate
• Specific Provisions under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
• By Mr Aditya Ajgaonkar | Advocate
• Specific provisions under the Prohibition of Benami Property Transactions Act, 1988
• By Mr Aditya Ajgaonkar | Advocate
• Specific provisions under the Prevention of Money-Laundering Act, 2002
• By Mr Tanveer Khan | Advocate
• Specific Provisions under Foreign Exchange Management Act, 1999
• By Mr Aditya Ajgaonkar | Advocate
• Specific Provisions under the Foreign Contribution (Regulation) Act, 2010 – Offences and Prosecutions
• By Mr Aditya Ajgaonkar | Advocate
• Specific Provisions under the Customs Act, 1962
• By Mr Tanveer Khan | Advocate
• Specific Provisions under the Central Excise Act, 1944
• By Mr Tanveer Khan | Advocate
• Specific Provisions under the Companies Act, 2013
• By Mr Tanveer Khan | Advocate
• Constitutional Remedies relating to Search and Seizure under Income-tax Act, 1961
• By Mr S.N. Divatia | Advocate