Frequently asked questions with replies contained in this book are very informative, practical and helpful for the common assessees and the income tax practitioner, based on the experience of the author who has handed a large number of search & seizure and survey cases. The book is written in very simple language. The book also contains various case laws and CBDT circulars and instructions. Apart from this, the book also contains certain allied topics such as section 131, Penalty and Prosecution related to search and seizure and survey, FIU and Post demonetisation investigation.