{"product_id":"search-and-seizure-income-tax-2025-sharma","title":"Search and Seizure","description":"\u003cp data-start=\"204\" data-end=\"235\"\u003e\u003cstrong data-start=\"204\" data-end=\"215\"\u003eAuthor: \u003c\/strong\u003eRam Dutt Sharma\u003c\/p\u003e\n\u003cp data-start=\"237\" data-end=\"302\"\u003e\u003cstrong data-start=\"237\" data-end=\"246\"\u003eYear: \u003c\/strong\u003e5th Edition, 2026 (As amended by Finance Act, 2026)\u003c\/p\u003e\n\u003cp data-start=\"304\" data-end=\"399\"\u003e\u003cstrong data-start=\"304\" data-end=\"323\"\u003eAbout the Book:\u003c\/strong\u003e\u003cbr data-start=\"323\" data-end=\"326\"\u003eWhen the tax department knocks, theory is useless—procedure wins cases.\u003c\/p\u003e\n\u003cp data-start=\"401\" data-end=\"737\"\u003eThis book is a complete operational and legal guide to \u003cstrong data-start=\"456\" data-end=\"521\"\u003esearch and seizure proceedings under the Income Tax Act, 2025\u003c\/strong\u003e, 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.\u003c\/p\u003e\n\u003cp data-start=\"739\" data-end=\"860\"\u003eFor professionals handling raids, assessments, or post-search litigation, this is not just a reference—it’s a playbook.\u003c\/p\u003e\n\u003cp data-start=\"862\" data-end=\"881\"\u003e\u003cstrong data-start=\"862\" data-end=\"879\"\u003eKey Features:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul data-start=\"882\" data-end=\"1339\"\u003e\n\u003cli data-section-id=\"n50m0x\" data-start=\"882\" data-end=\"957\"\u003eExhaustive coverage of search and seizure provisions under IT Act, 2025\u003c\/li\u003e\n\u003cli data-section-id=\"98r0g2\" data-start=\"958\" data-end=\"1035\"\u003eDetailed procedural guidance on conducting and handling search operations\u003c\/li\u003e\n\u003cli data-section-id=\"1kmzr79\" data-start=\"1036\" data-end=\"1099\"\u003eIncludes assessment of search cases with practical insights\u003c\/li\u003e\n\u003cli data-section-id=\"4yt12l\" data-start=\"1100\" data-end=\"1171\"\u003eCovers rights and duties of taxpayers and authorities during search\u003c\/li\u003e\n\u003cli data-section-id=\"bmunpz\" data-start=\"1172\" data-end=\"1260\"\u003eChapter-wise breakdown of statements, evidence, seizure, and post-search proceedings\u003c\/li\u003e\n\u003cli data-section-id=\"1bi8mu7\" data-start=\"1261\" data-end=\"1339\"\u003eCross-references with corresponding provisions of the Income Tax Act, 1961\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp data-start=\"1341\" data-end=\"1507\"\u003e\u003cstrong data-start=\"1341\" data-end=\"1359\"\u003eShipping Note:\u003c\/strong\u003e\u003cbr data-start=\"1359\" data-end=\"1362\"\u003eIn order to receive free shipping, use the shipping code 'FREESHIP' during checkout.\u003cbr data-start=\"1446\" data-end=\"1449\"\u003eFree Shipping in India – shipping via registered parcel.\u003c\/p\u003e\n\u003cp data-start=\"1509\" data-end=\"1525\"\u003e\u003cstrong data-start=\"1509\" data-end=\"1523\"\u003eIdeal For:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul data-start=\"1526\" data-end=\"1713\"\u003e\n\u003cli data-section-id=\"1evm3sw\" data-start=\"1526\" data-end=\"1552\"\u003eTax Litigation Lawyers\u003c\/li\u003e\n\u003cli data-section-id=\"17p93wv\" data-start=\"1553\" data-end=\"1609\"\u003eChartered Accountants handling scrutiny\/search cases\u003c\/li\u003e\n\u003cli data-section-id=\"3cc3n7\" data-start=\"1610\" data-end=\"1646\"\u003eCorporate Tax \u0026amp; Compliance Teams\u003c\/li\u003e\n\u003cli data-section-id=\"45w0z\" data-start=\"1647\" data-end=\"1675\"\u003eIncome Tax Practitioners\u003c\/li\u003e\n\u003cli data-section-id=\"1o2gkxo\" data-start=\"1676\" data-end=\"1713\"\u003eSenior Tax Advisors \u0026amp; Consultants\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp data-start=\"1715\" data-end=\"1916\"\u003e\u003cstrong data-start=\"1715\" data-end=\"1728\"\u003eHashtags:\u003c\/strong\u003e\u003cbr data-start=\"1728\" data-end=\"1731\"\u003e#SearchAndSeizure #RamDuttSharma #CommercialLawPublishers #9789378330872 #IncomeTax2025 #TaxRaid #TaxLitigation #DirectTax #CAIndia #TaxPractice #lawbookstore #lawbooks #mandjservices\u003c\/p\u003e\n\u003cp data-start=\"1918\" data-end=\"2010\"\u003e\u003cstrong data-start=\"1918\" data-end=\"1937\"\u003eCaveat Legalis:\u003c\/strong\u003e\u003cbr data-start=\"1937\" data-end=\"1940\"\u003eDescription based on available details—interpret with due diligence!\u003c\/p\u003e\n\u003cp data-start=\"2012\" data-end=\"2216\"\u003e\u003cstrong data-start=\"2012\" data-end=\"2076\"\u003e100% Swadeshi – Desh ka bana, Desh ke liye. Vocal for Local.\u003c\/strong\u003e\u003cbr data-start=\"2076\" data-end=\"2079\"\u003eBy choosing to buy here, you are supporting local and independent booksellers — keeping India’s literary and knowledge ecosystem alive.\u003c\/p\u003e","brand":"M\u0026J Services - The Eclectic Law Bookstore","offers":[{"title":"Default Title","offer_id":44018751242276,"sku":null,"price":2076.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9789378330872.jpg?v=1775735796","url":"https:\/\/mandjservice.com\/products\/search-and-seizure-income-tax-2025-sharma","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}