opac header
Amazon cover image
Image from Amazon.com

Taxmann's law relating to search & seizure : with new assessment scheme by Raj K. Agarwal and Rakesh Gupta.

By: Contributor(s): Material type: TextTextLanguage: English Publication details: New Delhi : Taxmann, 2022.Description: 986 pISBN:
  • 9789393880727
Subject(s): DDC classification:
  • 343.5404 TAX/TAX
Tags from this library: No tags from this library for this title. Log in to add tags.
Star ratings
    Average rating: 0.0 (0 votes)

Table of Contents:
Part 1. Search and Seizure - Nature of Provisions
Part 2. Circumstances When Search can be Initiated
Part 3. Authorization of Search
Part 4. Validity of Search- Writ Jurisdiction
Part 5. Actual Conduct of Search Operations
Part 6. Seizure of Books of Account, Documents and Assets
Part 7. Restraint Order - Section 132(3) and Section 132 (8A)
Part 8. Recording of Statement - Section 132(4)
Part 9. Presumption Under Sections 132 (4A) & 292 C
Part 10. Sections 132(8)/132 (10)/132(9)/132(9A)To132(9D) &132 B
Part 11. Requisition Under Section 132 A
Part 12. New Assessment Or Reassessment Scheme of Search Cases as Introduced by the Finance Act, 2021
Part 13. Assessment of Search Cases Under Section 153 A/ 153 C
Part 14. Handling of Assessment in Search cases
Part 15. Attraction of Wealth Tax in Search Cases
Part 16. Penalties and Prosecution ion Search Cases
Part 17. Application to Settlement Commission in Search Cases
Part 18. Precautions Before Facing Search Action
Appendices

© National Law University, Odisha | All rights reserved |