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 & prosecution 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 inspection, 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
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