XCESS INCOME TAX SURVEY, SEARCH AND SEAZURE BY CA. VIRENDRA K. PAMECHA EDITION 2024-2025

ABOUT THE BOOK

It is a simple book on Income Tax Survey, Search and Seizure for understanding the law on this subject. Every citizen of the country – whether paying income-tax or not – should be made aware of the powers of the Income Tax Department in the matter of Survey, Search and Seizure. In addition, he should also know his duties and obligations as well as his rights in the regard.

In this book the Author has discussed various provisions, case laws and remedial measures and also practical issues along with drafting of various applications. The book explains the subject under the following heads:

• Overview of Survey, Search and Seizure under the Income Tax Act, 1961
• Time when Survey can be conducted
• TDS and TCS Survey
• Course of action before and During Search and thereafter
• Post Search Assessments
• Search and the Law on Benami Properties
• Procedures during Search & Seizure operations
• Papers found during search and implications under the Indian Evidence Act
• Attachment and Sale of property