Search, Seizure Summons & Survey 2017 by S. RAJARATNAM

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