Contents of the Book :
- Historical Background
- Validity of the Power of Search and Seizure
- "Reason to Belive" and Search Procedures
- Deemed Seizure and Restraint Order
- Recording of Statement During Search Operation : Section 132(4).
- Presumption about Books or Assets Seized
- Appropriation of Assets Retained : Section 132B
- Retention of Seized Books After Search
- Requisition of Books, Documents or Assets, ETC - Section 132A
- Special Assessment Procedure on or After 1-7-1995 But Before 1st June 2003
- Amended Assessment and Recovery Procedure on or After 1-1-1997 but Before 31-5-2003
- Special Procedure for Block Assessment of Search Cases under Chapter XIVB
- Limitation for Completion of Assessment under Chapter XIVB- Setion 158BE
- Residuary Procedure For Block Assessment under Chapter XIV - B
- Present Assessment Procedure W.E.F. 1-6-2003 Sectuibs 153A, 153B, 153C and 153D
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Penalties Leviable in Search and Survey Cases
- Application to Settlement Commission in Search Ca ses
- Survey
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Power to Call For Information : Section 133
- Power of Survey : Section 133A
- Power to Collect Certain Information : Sections 133B, 133C, 134 and 135
- Internal Survey - Additional measures for Collecting information - Sections 285BA and 206A
- Discovery, Production of Evidences, ETC : Section 131
- Prosecution Relating to search and Survey Cases
- A Critical Appreciation of search and Seizure Provisions
- A Critical Look at survey Provisions and Annual Information Returns under Section 285BA
- Appeal to Commissioner (Appeals)
- Appeal to Appellate Tribunal
- Appeal to High Court/Supreme Court And Apppeal By revenue
Commercial's Search Seizure & Survey under Income Tax Law 2018 by S. R. Kharbanda, Prem Nath & V. Gopalan
- Publisher: Commercial Law Publisher
- Book Code: 9788193663189
- Availability: Out Of Stock
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Rs1,795.00