ISBN 9788174969590,Taxmanns Search & Seizure And Survey 2007

Taxmanns Search & Seizure And Survey 2007



Taxmann Allied Services Pvt Ltd

Publication Year 2008

ISBN 9788174969590

ISBN-10 8174969594


Number of Pages 700 Pages
Language (English)

Academic And Professional

A comprehensive Legal Commentary on Law relating to Search, Seizure & Survey under Income-tax Act with the help of Case Laws & Departmental Clarifications. 1) BASIC CONCEPTS : * Conditions Precedent *Pre-search exercise *Warrant of Authorisation *Restraint order under section 132 (3) *Recording of Statement under section 132 (4) *Requisition order under section 132A *Presumptions under section 132(4A) 2) ACTUAL CONDUCT OF SEARCH AND SEIZURE: *Ground rules and Citizen's charter *Assistance of Police *Witnesses *Ingress into premises, vehicles, etc. *Preliminary statement *Breaking open of door, locker, safe, etc. *Inventorisation of and enquiry about materials found *Recording of statement under section 132(4) *Winding up search . 3)DEPARTMENTAL WORKING: *Informers and payment of Reward *Control Room *PD Account *Appraisal Report 4) SOLUTION TO REAL LIFE ANIMATED SITUATIONS: *Drawing of Panchnama and its Annexures *Continuation of search on the consequent day *Restraint of Prohibitory order under section 132(3) *Surrender of income and immunity from penalty *Effect of Right to Information Act *Requisition under section 132A, when not permissible *Value of presumptions under section 132(4A) *Inspection and photocopy of seized documents *Release of seized assets 5) POST SEARCH ASSESSMENT SURVEY : * Who can survey *Which premises can be surveyed *To what extent the powers can be extended against Counsel *What the department cannot do in survey *Value of statement recorded *Impounding of books *Converting a survey into search 6) CASE STUDIES 7) DRAFT PETITIONS & REPLY TO NOTICES