Search, Seizure Summons & Survey
Chapter 1 Search and Seizure — The Concepts
Chapter 2 Role of Authorising Officer
Chapter 3 Reason to Believe
Chapter 4 Role of Authorised Officer
Chapter 5 Issue of Warrants — Rules & Procedure
Chapter 6 Procedure for Search and Seizure — Rules 112 to 112F
Chapter 7 Conduct of Search and Seizure
Chapter 8 Writs — More Instances
Chapter 9 Instances of Search — Valid and Invalid
Chapter 10 Choice of Place of Search — Sub-section (1A)
Chapter 11 Restraint Orders — Section 132(3)
Chapter 12 Approval for Continuation of Restraint — [Section 132(8A)]
Chapter 13 Recording of Statement — Section 132(4)
Chapter 14 Presumptions on Materials Found During Search — Section 132(4A)
Chapter 15 Summary Assessment — [Section 132(5) Now Deleted]
Chapter 16 Application of Retained Assets — Section 132(6) and Section 132B
Chapter 17 Seized Assets of Third Parties — Section 132(7) (Now Deleted)
Chapter 18 Retention of Seized Books and Documents — Section 132(8)
Chapter 19 Extension of Time Limit for Prohibitory Orders — Section 132(8A)
Chapter 20 Rights of Persons under section 132(9) and Assessing Officer under section 132(9A)
Chapter 21 Deemed Seizure under section 132(9B), (9C) and (9D)
Chapter 22 Remedies Against Wrongful Retention of Books and Assets — Section 132(10), (11), (11A) and (12)
Chapter 23 Applicability of the Provisions of Criminal Procedure Code — Section 132(13)
Chapter 24 Rules Relating to Search Notified under section 132(14)
Chapter 25 Requisition from Other Government Departments — Section 132A
Chapter 26 Jurisdiction and Time Limit under section 153
Chapter 27 Post-Search Assessment — Block Assessment under section 153A
Chapter 28 Time Limit for Completion of Assessment under section 153B
Chapter 29 Assessment of Income of Any Other Person
Chapter 30 Prior Approval Necessary for Assessment in Cases of Search or Requisition
Chapter 31 Post-Search Assessments — Block Assessment
Chapter 32 Application of Seized Asset
Chapter 33 Computation of Undisclosed Income in Block Assessment — Section 158BB
Chapter 34 Procedure for Block Assessment
Chapter 35 Undisclosed Income of any other Person — Section 158BD
Chapter 36 Time Limit for Completion of Block Assessment — Section 158BE
Chapter 37 Immunity from Interest and Penalty — Section 158BF
Chapter 38 Levy of Interest and Penalty — Section 158BFA
Chapter 39 Authority Competent to Make the Block Assessment — Section 158BG
Chapter 40 Application of Other Provisions — Section 158BH
Chapter 41 Chapter not to apply after certain date — Section 158BI
Chapter 42 Role of the Settlement Commission in Block Assessment
Chapter 43 Survey
Chapter 44 Summons — Section 131
Chapter 45 Surcharge
Chapter 46 Income Declaration Scheme, 2016
Chapter 47 Direct Tax Dispute Resolution Scheme
Chapter 48 Demonetisation –Its Tax Implications
Reviews
There are no reviews yet.