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Law Relating to Reassessment

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Original price Rs. 2,695.00
Current price Rs. 2,156.00
Description

Author: D.C. Agrawal and Ajay Kumar Agrawal

Year: 2025

About the Book:
This book offers a comprehensive and analytical exposition of reassessment under Indian Income-tax law. Tracing the historical background and legislative evolution of reassessment provisions, it focuses on current frameworks as amended by the Finance Act 2025. Covering Sections 147 to 153, with a particular focus on Sections 148, 148A, and 149, it provides practical guidance for addressing escaped income, compliance with procedural norms, and mitigating litigation risks.

Key Features:

  • Exhaustive commentary on Sections 147–153 and reassessment principles

  • Detailed explanation of Section 148A procedures and timelines

  • Insightful analysis of limitation under Section 149 and linked safeguards

  • Coverage of reassessment triggered by search, survey, or third-party information

  • Practical FAQs and strategic drafting responses for reassessment notices

  • Clarification of overlaps between reassessment and revision under Section 263

  • Reference to landmark Supreme Court and High Court rulings

  • Comparative study between old and new reassessment frameworks

Ideal For:

  • Chartered Accountants and Tax Practitioners

  • Corporate Finance and Legal Departments

  • Advocates handling income-tax litigation

  • Students and Academicians in Tax Law

  • Tax Administrators and Government Officials

Hashtags:
#reassessment #incometax #section148 #section147 #FinanceAct2025 #taxlitigation #DCAgrawal #AjayKAgrawal #escapedincome #taxlaw

Caveat Legalis:
Description based on available details—interpret with due diligence.

ISBN
9789364557283
Category
Tax
Offer Price
Rs. 2,156.00
List Price
Rs. 2,695.00
You Save
Rs. 539.00/- ( 20.0%)