Search and Seizure
Author: Ram Dutt Sharma
Year: 5th Edition, 2026 (As amended by Finance Act, 2026)
About the Book:
When the tax department knocks, theory is useless—procedure wins cases.
This book is a complete operational and legal guide to search and seizure proceedings under the Income Tax Act, 2025, along with detailed treatment of assessment of search cases. From authorisation to assessment, from statements to seizure of assets—this book breaks down every stage of a search action with clarity and precision.
For professionals handling raids, assessments, or post-search litigation, this is not just a reference—it’s a playbook.
Key Features:
- Exhaustive coverage of search and seizure provisions under IT Act, 2025
- Detailed procedural guidance on conducting and handling search operations
- Includes assessment of search cases with practical insights
- Covers rights and duties of taxpayers and authorities during search
- Chapter-wise breakdown of statements, evidence, seizure, and post-search proceedings
- Cross-references with corresponding provisions of the Income Tax Act, 1961
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Ideal For:
- Tax Litigation Lawyers
- Chartered Accountants handling scrutiny/search cases
- Corporate Tax & Compliance Teams
- Income Tax Practitioners
- Senior Tax Advisors & Consultants
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#SearchAndSeizure #RamDuttSharma #CommercialLawPublishers #9789378330872 #IncomeTax2025 #TaxRaid #TaxLitigation #DirectTax #CAIndia #TaxPractice #lawbookstore #lawbooks #mandjservices
Caveat Legalis:
Description based on available details—interpret with due diligence!
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