This book is an easy reference 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. It would be extremely useful for chartered Accountants, Tax Lawyers, Common Man and Tax Officers alike.

Key Features:

• It serves as a ready reckoner explaining complex provisions of Search and Seizure in lucid manner.
• It gives pointed answers to common questions.
• Answers are supported with relevant case laws.
• Offers practical solution to Complex Situations.
• Step by Step guide to deal with search and surveys.

1. Why Searches are conducted
2. Is t legal to conduct search - what about right to privacy?
3. How do I know that the search is valid?
4. Who can authorise Search?
5. Can search continue throughout the night?
6. What about the family members?
7. Can A survey be converted into search?
8. What can be seized?
9. What material is regarded as incriminating material?
10. Can I call my legal counsel?
11. What about my assets in foreign countries?
12. Can I be arrested during a search?
13. When can my statement be recorded?
14. Can the statement of my family members be also recorded?
15. Can I retract my statement?
16. How can I file my returns if the books have been seized?
17. Assessment procedure in case of search and Seizure or requisitiom
18. Can the assessment of the other persons be also opened?
19. When can my assets be released?
20. Can I go for settlement of tax and penalty?
21. Is penalty mandatory?
22. Can prosecution be launched against me?
23. Can income tax department share information with other authorities also?
24. Can income tax department invoke Benami Properties Act or PMLA?