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Search & Seizure as per Provisions of Income Tax Act, 2025
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| Book Details | |
| Title | Search & Seizure as per Provisions of The Income Tax Act, 2025 |
| ISBN | 9789378330872 |
| Edition | 5th Edition, 2026 |
| Pages | 960 |
| Authors | Ram Dutt Sharma |
| Publisher | Commercial Law Publishers |
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Description
Search & Seizure as per Provisions of the Income Tax Act, 2025 – 5th Edition (2026) is a comprehensive and practice-oriented guide on one of the most critical areas of income tax enforcement and litigation. Authored by Ram Dutt Sharma and published by Commercial Law Publishers, this book provides detailed insights into the legal and procedural framework governing search and seizure actions.
With 960 pages of in-depth analysis, the book covers statutory provisions, powers of authorities, procedural safeguards, assessment proceedings, rights of taxpayers, and judicial interpretations. It also highlights practical issues and litigation strategies relevant to handling search and seizure cases effectively.
This publication is an essential resource for chartered accountants, tax advocates, litigation professionals, departmental officers, consultants, and advanced students dealing with income tax investigations and dispute resolution.
📘 Key Features:
- Detailed coverage of search & seizure provisions under Income Tax law
- Practical insights on procedure, compliance & litigation
- Includes relevant case laws and judicial interpretations
- Suitable for professionals handling tax investigations
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| Chapter | Content | Page |
| 1 | Historical and Legislative Background | 1 |
| 2 | Organization and Process of Search and Seizure Operations | 13 |
| 3 | Overview of the Legal Provisions | 28 |
| 4 | Preparation for Carrying out a Search and Seizure Action | 39 |
| 5 | Satisfaction note in Search Cases | 45 |
| 6 | Warrant of Authorisation | 62 |
| 7 | Rights and Duties of Income Tax Department | 95 |
| 8 | Rights and Duties of Persons Searched | 102 |
| 9 | Role of Witnesses in Income Tax Search proceedings | 108 |
| 10 | Centralization of Search Cases – Transfer of cases from one Assessing Officer to another Assessing Officer |
118 |
| 11 | Decentralization of cases from Central Charges | 156 |
| 12 | Powers regarding discovery, production of evidence, etc. | 164 |
| 13 | When can Search be Authorised | 175 |
| 14 | Warrant of authorisation – No jurisdiction over the person | 196 |
| 15 | Extension of Authorisation | 197 |
| 16 | Prohibitory order where it is not possible or practicable to take physical possession to seize, any valuable article or thing |
200 |
| 17 | Prohibitory order where it is not practicable to seize, any books of account, other documents, asset |
203 |
| 18 | Power to requisition service of a Police Officer or Officer of the Central Governmentor of both; or any person or entity |
220 |
| 19 | Recording of Statement | 225 |
| 20 | Preliminary statement of the occupants of the premises | 245 |
| 21 | Art of Recording of Statement of Assessees/Witnesses | 249 |
| 22 | Evidentiary Value of Statement recorded during Search Operation | 259 |
| 23 | Retraction of Confession made in Statement during the Search proceedings |
274 |
| 24 | Surrender of undisclosed income during the course of search | 301 |
| 25 | Presumptions as to Assets, Books of Account, etc. | 306 |
| 26 | Power to attach provisionally any property belonging to the assessee | 323 |
| 27 | Power to make reference to Valuation Officer | 327 |
| 28 | Applicability of provisions of the Bharatiya Nagarik Suraksha Sanhita, 2023 |
334 |
| 29 | Applicability of Provisions of the Bharatiya Nyaya Sanhita, 2023 | 337 |
| 30 | Power of Board to make rules | 343 |
| 31 | Powers to requisition books of account, etc. | 347 |
| 32 | of account, etc. 347 32. |
370 |
| 33 | Application of seized or requisitioned assets | 373 |
| 34 | Seized assets may be applied towards existing and future liability | 379 |
| 35 | Release of seized asset on an application made by the person concerned |
384 |
| 36 | Money seized may be applied for discharging the liabilities | 402 |
| 37 | Assets other than money may also be applied to discharge liabilities | 403 |
| 38 | Non-Exclusivity of Recovery Modes | 404 |
| 39 | Return of excess assets seized | 405 |
| 40 | Interest on Excess Retention & Period for Interest Calculation | 411 |
| 41 | Jurisdiction and Transfer of Seized Material – Where the Authorised Officer is not the Assessing Officer of the person searched |
420 |
| 42 | Right to make copies or take extracts | 423 |
| 43 | Retention of Assets and material seized | 428 |
| 44 | Right to object to the approval given for Retention of Seized Documents under section 251(3) |
431 |
| 45 | Conversion of Survey into Search | 435 |
| 46 | Searching the premises – What does the search party generally look out for during search operation |
443 |
| 47 | Assets which can be seized during search operation | 449 |
| 48 | Assets which cannot be seized during search operation | 464 |
| 49 | Panchnama | 474 |
| 50 | Appraisal Report | 485 |
| 51 | Inspection of seized books of accounts and documents by the person searched |
491 |
| 52 | Treatment of Cash found during Search Operation | 494 |
| 53 | Depositing the seized money in the Personal Deposit Account (PD Account) |
510 |
| 54 | Treatment of Jewellery found during Search Operation | 516 |
| 55 | Treatment of notings in diary, loose papers, dumb papers, electronic images, etc. found during Search Operation |
539 |
| 56 | Treatment of Discrepancies in Stock-in-Trade found at the time of Search Operation |
591 |
| 57 | Admissibility of electronic evidence in a court of law | 598 |
| 58 | Consequences of a search being held as Illegal | 600 |
| 59 | Exclusions from Faceless Assessment | 620 |
| 60 | Special procedure for assessment of search cases – [Block period for searches conducted on or after 01.04.2026] |
622 |
| 61 | Assessment of total undisclosed income as a result of search | 624 |
| 62 | Computation of Total Income of the Block Period | 629 |
| 63 | Procedure for Block Assessment | 638 |
| 64 | Tax in case of Block Assessment of Search cases | 442 |
| 65 | Undisclosed Income of any Other Person | 643 |
| 66 | Time-limit for completion of Block Assessment | 655 |
| 67 | Certain interests and penalties not to be levied or imposed | 669 |
| 68 | Levy of Interest and Penalty in certain cases | 671 |
| 69 | Authority competent to make Assessment of Block Period | 678 |
| 70 | Application of other provisions of Act | 679 |
| 71 | Authorisation and Assessment in case of Search or Requisition | 682 |
| 72 | Interpretation | 684 |
| 73 | Assessment of Income pertaining to the Block Period for searches conducted on or after 01.09.2024 to 31.03.2026 |
690 |
| 74 | Assessment of income in case of a Searched person | 695 |
| 75 | Procedure of assessment in cases where a search was initiated under section 132/132A after 31.05.2003 but before 31.03.2021 |
708 |
| 76 | Applicable Rate of Tax in Search Assessment in the case of a person where a Search initiated [after 31.05.2003 but on or before 31.08.2024] |
810 |
| 77 | Assessment in Search cases | 812 |
| 78 | Penalties in Search Cases | 814 |
| 79 | Offences and Prosecutions in Search Cases |
836 |
| 80 | Important Forms | 926 |
Additional information
| Publisher | Commercial |
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