TY  - BOOK
AU  - Agarwal, Raj K.
AU  - Gupta, Rakesh
TI  - Taxmann's law relating to search & seizure: with new assessment scheme
SN  - 9789393880727
U1  - 343.5404 
PY  - 2022///
CY  - New Delhi
PB  - Taxmann
KW  - Tax law
N1  - 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

ER  -