000			01586nam a22002057a 4500
005			20240904174742.0
008			230421b2022 |||||||| |||| 00| 0 eng d
020			_a9789393880727
040			_aMAIN
041			_aENG
082			_a343.5404 _bTAX/TAX
100			_aAgarwal, Raj K.
245			_aTaxmann's law relating to search & seizure : _bwith new assessment scheme _cby Raj K. Agarwal and Rakesh Gupta.
260			_aNew Delhi : _bTaxmann, _c2022.
300			_a986 p.
500			_aTable 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
650			_aTax law.
700			_aGupta, Rakesh
942			_cBK
999			_c18090 _d18090