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Search, Seizure & Survey
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| Book Details | |
| Title | SEARCH, SEIZURE & SURVEY |
| ISBN | 978-93-4808-030-1 |
| Edition | 2nd edn., 2024 |
| Pages | 452 |
| Authors | CA. Manoj K Patawari |
| Publisher | Bharat Publishers |
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Description
Order “SEARCH, SEIZURE & SURVEY” (ISBN 978-93-4808-030-1), 2nd edition, 2024, by CA Manoj K Patawari. This 452-page insightful guide, published by Bharat Publishers, covers critical aspects of search, seizure, and survey procedures in tax law. Now available with a flat 25% discount and free shipping for a limited time!
| Chapter Number | Description | Page Number |
| Bharat? | 5 | |
| Forward | 7 | |
| Preface | 9 | |
| From the Author’s Desk | 11 | |
| About the Author | 12 | |
| Contributors | 13 | |
| Detailed Contents | 19 | |
| Table of Cases | 31 | |
| Chapter 1 | Introduction — Search & Seizure | 1 |
| Chapter 2 | Authorization for Search | 21 |
| Chapter 3 | Rights and Duties | 45 |
| Chapter 4 | Procedure to be followed for Conducting the Search | 57 |
| Chapter 5 | Making seizure under section 132 | 74 |
| Chapter 6 | Restraint Order under section 132(3) | 85 |
| Chapter 7 | Section 132(4) – Recording of Statement | 96 |
| Chapter 8 | Retraction of Statement Recorded under section 132(4) | 106 |
| Chapter 9 | Closure of Search | 120 |
| Chapter 10 | Assessment of Search Cases | 124 |
| Chapter 11 | Income Tax Settlement Commission | 172 |
| Chapter 12 | Penalties and Prosecution | 157 |
| Chapter 13 | Survey under section 133A | 220 |
| Chapter 14 | Writ Jurisdiction | 235 |
| Annexure A | Provisions of section 132 of the Income-tax Act | 251 |
| Annexure B | Provisions of section 132A of the Income-tax Act | 262 |
| Annexure C | Provisions of section 133A of the Income-tax Act | 265 |
| Annexure D | Provisions of section 131 of the Income-tax Act | 269 |
| Annexure E | Provisions of section 292C of the Income-tax Act | 272 |
| Annexure F | Provisions of Rule 112 of the Income-tax Rules | 273 |
| Annexure G | Provisions of Rule 112F of the Income-tax Rules | 279 |
| Annexure H | Warrant Form No. 45 | 280 |
| Annexure I | Warrant Form No. 45 A | 283 |
| Annexure J | Warrant Form No. 45 B | 286 |
| Annexure K | Warrant Form No. 45 C | 288 |
| Annexure L | Panchnama Proforma along with (List & Inventories for: Books of Accounts as Annexure ‘A’; Jewellery, Locker Keys, Bullion as Annexure ‘B’ and Cash as Annexure ‘C’) | 290 |
| Annexure M | Instruction 177, dated 4-6-1970 | 294 |
| Annexure N | Instruction 530, dated 22-3-1973 | 296 |
| Annexure O | Instruction 806, dated 30-11-1974 | 297 |
| Annexure P | Instruction 994, dated 31-7-1976 | 298 |
| Annexure Q | Instruction 1108, dated 6-10-1977 | 300 |
| Annexure R | Instruction 1916, dated 11-5-1994 | 302 |
| Annexure S | Search and Seizure Actions | 303 |
| Annexure T | Confession of Additional Income | 306 |
| Annexure U | Release of Jewellery and Seized Assets | 307 |
| Annexure V | Guidelines for Decentralisation of cases from Central Charges | 308 |
| Annexure W | Release of cash deposited in the PD Account | 311 |
| Annexure X | Revision of Guidelines for Decentralisation of cases from Central Charges | 314 |
| Annexure Y | CBDT notification authorising Addl/Joint DIT to issue warrant of search dated 11/11/2009t | 315 |
| Annexure Z | CBDT Instruction dated 30/09/2014 regarding conversion of survey into a search | 316 |
| Annexure AA | Relevant Provisions of The Bharatiya Nagarik Suraksha Sanhita, 2023 | 318 |
| Annexure BB | Relevant Provisions of The Bharatiya Nyaya Sanhita, 2023 | 333 |
| Annexure CC | Relevant Provisions of Code of Civil Procedure, 1908 | 338 |
| Annexure DD | Extension of Time Limits Due to COVID-19 | 342 |
| Annexure EE | The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 | 348 |
| Annexure FF | COVID-19 Press Release, dated 30-12-2020 | 405 |
| Annexure GG | Section 3 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 — Relaxation of Certain Provisions of Specified Acts — Notified Dates for Extension of Due Dates of Various Completions or Compliances under Specified Acts | 408 |
| Annexure HH | Section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 read with sections 139 and 44AB of the Income Tax Act 1961 – Extension of Due Date for Furnishing of Return and Audit Report for Assessment Year 2020-21 – Supersession of Notification No. S.O. 3906(E), dated 29-10-2020 | 411 |
| Annexure II | Section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, read with Sections 153 and 153B of the Income Tax Act, 1961 and Section 26 of the Prohibition of Benami Property Transactions Act, 1988 – Relaxation of Certain Provisions of Specified Act – Extension of Due Date for Completion and Compliance of any Action in Relation to Imposition of Penalty, Assessment or Reassessment and Adjudication of Benami Property | 413 |
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| Publisher | Bharat |
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