Agarwal, Raj K.

Law relating to search and seizure with assessment of search by Raj K. Agarwal - 4th ed. - New Delhi: Taxmann Publications, 2014. - 848 p.

Table of Contents:
Chapter 1. Search and Seizure- Nature of Provisions.
Chapter 2. Circumstances when search can be initiated.
Chapter 3. Authorization of search.
Chapter 4.Validity of search- Writ jurisdiction.
Chapter 5. Actual conduct of search opeations.
Chapter 6. Seizure of books of account, documents and assets.
Chapter 7. Restraints order- section 132(3) and section 132(8A).
Chapter 8. Recording of statement- section 132(4).
Chapter 9. Presumption under section 132(4A).
Chapter 10. Section 132(8) / 132(10) / 132(9) / 132(9A).
Chapter 11. Requisition under section 132A.
Chapter 12. Assessment of search cases under section 153A / 153C.
Chapter 13. Handling of Assessment in search cases.
Chapter 14. Attraction of wealth tax in search cases.
Chapter 15. Penalties and prosecution in search cases.
Chapter 16. Application to settlement commission in search cases.
Chapter 17. Precautions before facing search action.
Chapter 18. Direct taxes code bill, 2010 relating to provisions of search & seizure.
Appendix 1-12.

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