Search, Seizure, Survey, Prosecution & Arrest under Tax and Allied Laws | Frequently Asked Questions

This book contains 790+ frequently asked questions on the following subjects under Tax and Allied Laws:

Search
Seizure
Survey
Arrest
Prosecution
It also includes a brief introduction to the above subjects under different enactments. This book will be a helpful reference and guide to Lawyers, Chartered Accountants, Tax Practitioners and Officers of the Tax & Enforcement Department. It will enable them to understand the provisions of search, seizure, survey, arrest & prosecutive under the respective statutes and make better representation before the tax authorities.

The Present Publication is the 6th Edition, edited and authored by the following:

Editors
Dr K. Shivaram | Senior Advocate
Mr M.L. Patodi | Advocate
Mr Dilip J. Thakkar | Chartered Accountant
Mr Pradip Kapasi | Chartered Accountant
Authors
Mr M.V. Purushottama Rao | Chartered Accountant
Mr Samir Divatia | Advocate
Mr Aditya Ajgaonkar | Advocate
Mr Siddeshwar Yelamali | Chartered Accountant
Mr Tanveer Khan | Advocate
The noteworthy features of this book are as follows:

[Discussion on Provisions, Case Laws, Remedial Measure & Practical Issues] relevant in the day-to-day practice of tax practitioners and taxpayers are included in this book
[Authored by Prominent Professionals] Mr Rao’s discussion on direct-tax provisions relating to search, seizure, survey, and right to information culminates his experience of fifty-seven years in practice
Mr Ajgaonkar provides lucid and systematic discussion on prosecution provisions relating to Income-tax Act, Goods and Services Tax, Benami Act, Black Money Act, and Foreign Contribution Act
Mr Yelamali explains the provisions relating to inspective, arrest, and search under the GST Law
Mr Khan explains the provisions relating to the Companies Act, Customs Act, and Prevention of Money Laundering Act
Mr Divatia explains the constitutional remedies
The detailed contents of this book are as follows:

Search provisions, including the latest amendments
By Mr M.V. Purushottama Rao | Chartered Accountant
Reopening of assessment and reassessment proceedings pursuant to Survey and Search action amended provisions
By Mr M.V. Purushottama Rao | Chartered Accountant
Survey under Direct Taxes
By Mr M.V. Purushottama Rao | Chartered Accountant
Types of Survey
By Mr M.V. Purushottama Rao | Chartered Accountant
Survey at Specific Functions or Ceremonies
By Mr M.V. Purushottama Rao | Chartered Accountant
General Survey (Door-to-Door) – Business Premises Survey
By Mr M.V. Purushottama Rao | Chartered Accountant
Specific Survey – Business Premises
By Mr M.V. Purushottama Rao | Chartered Accountant
Authorities competent to conduct survey
By Mr M.V. Purushottama Rao | Chartered Accountant
Powers and Provisions of Survey
By Mr M.V. Purushottama Rao | Chartered Accountant
Tax Deduction at Source (TDS) Survey
By Mr M.V. Purushottama Rao | Chartered Accountant
Survey of Premises-Issues
By Mr M.V. Purushottama Rao | Chartered Accountant
Recording of Statements during Survey
By Mr M.V. Purushottama Rao | Chartered Accountant
Admission-Retraction-Search and Survey
By Mr M.V. Purushottama Rao | Chartered Accountant
Rule of Evidence-Search, Survey, Assessment
By Mr M.V. Purushottama Rao | Chartered Accountant
Penalties – Search and Survey
By Mr M.V. Purushottama Rao | Chartered Accountant
General Issues – Search and Survey
By Mr M.V. Purushottama Rao | Chartered Accountant
Implication of Surveys on Allied Revenue Laws (Goods and Services Act, 2017, Central Excise, etc.)
By Mr M.V. Purushottama Rao | Chartered Accountant
Implications of Survey – Accounting Aspects (Pre and Post Survey)
By Mr M.V. Purushottama Rao | Chartered Accountant
Practical Issues – Survey Provisions
By Mr M.V. Purushottama Rao | Chartered Accountant
Survey Provisions u/s 133A of Income-tax Act, 1961 – Interlink with other Provisions of the Income-tax Act, 1961 – Specific Issues of Relevance
By Mr M.V. Purushottama Rao | Chartered Accountant
Right to Information Act 2005 – Relevance to Income-tax Act, 1961
By Mr M.V. Purushottama Rao | Chartered Accountant
Rights and Duties of Person Searched
By Mr M.V. Purushottama Rao | Chartered Accountant
Precautions Necessary – Pre-Survey – During Survey – Post Survey
By Mr M.V. Purushottama Rao | Chartered Accountant
Offences and Prosecutions
By Mr M.V. Purushottama Rao | Chartered Accountant
Prosecution under the Income-tax Act, 1961
By Mr Aditya Ajgaonkar | Advocate
Inspection, search, seizure and Arrest under the Goods and Services Tax Act, 2017
By Mr Siddeshwar Yelamali | Chartered Accountant
Prosecution under the Goods and Services Tax Act, 2017
By Mr Aditya Ajgaonkar | Advocate
Specific Provisions under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
By Mr Aditya Ajgaonkar | Advocate
Specific provisions under the Prohibition of Benami Property Transactions Act, 1988
By Mr Aditya Ajgaonkar | Advocate
Specific provisions under the Prevention of Money-Laundering Act, 2002
By Mr Tanveer Khan | Advocate
Specific Provisions under Foreign Exchange Management Act, 1999
By Mr Aditya Ajgaonkar | Advocate
Specific Provisions under the Foreign Contribution (Regulation) Act, 2010 – Offences and Prosecutions
By Mr Aditya Ajgaonkar | Advocate
Specific Provisions under the Customs Act, 1962
By Mr Tanveer Khan | Advocate
Specific Provisions under the Central Excise Act, 1944
By Mr Tanveer Khan | Advocate
Specific Provisions under the Companies Act, 2013
By Mr Tanveer Khan | Advocate
Constitutional Remedies relating to Search and Seizure under Income-tax Act, 1961
By Mr S.N. Divatia | Advocate