{"product_id":"search-seizure-block-assessment-taxmann-2851","title":"Law Relating to Search \u0026 Seizure with Block Assessment","description":"\u003ch3 data-section-id=\"iqfnqr\" data-start=\"156\" data-end=\"166\" class=\"PDq2pG_selectionAnchorContainer\"\u003eAuthor\u003cspan aria-hidden=\"true\" class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp data-start=\"168\" data-end=\"205\"\u003eDr. Raj K. Agarwal\u003cbr data-start=\"186\" data-end=\"189\"\u003eDr. Rakesh Gupta\u003c\/p\u003e\n\u003ch3 data-section-id=\"xqibjc\" data-start=\"207\" data-end=\"220\"\u003ePublisher\u003c\/h3\u003e\n\u003cp data-start=\"222\" data-end=\"242\"\u003eTaxmann Publications\u003c\/p\u003e\n\u003ch3 data-section-id=\"u7hb5e\" data-start=\"244\" data-end=\"255\"\u003eEdition\u003c\/h3\u003e\n\u003cp data-start=\"257\" data-end=\"269\"\u003e11th Edition\u003c\/p\u003e\n\u003ch3 data-section-id=\"ynz92h\" data-start=\"271\" data-end=\"279\"\u003eYear\u003c\/h3\u003e\n\u003cp data-start=\"281\" data-end=\"285\"\u003e2026\u003c\/p\u003e\n\u003ch3 data-section-id=\"1wgo899\" data-start=\"287\" data-end=\"312\"\u003eWhy Choose This Book?\u003c\/h3\u003e\n\u003cp data-start=\"314\" data-end=\"855\"\u003eThis authoritative treatise is an essential reference for Chartered Accountants, tax advocates, departmental officers, appellate practitioners, and tax consultants dealing with search, seizure, and block assessment proceedings. Updated in line with the \u003cstrong data-start=\"567\" data-end=\"588\"\u003eFinance Act, 2026\u003c\/strong\u003e, it provides comprehensive coverage of the legal framework under both the \u003cstrong data-start=\"663\" data-end=\"687\"\u003eIncome-tax Act, 2025\u003c\/strong\u003e and the \u003cstrong data-start=\"696\" data-end=\"720\"\u003eIncome-tax Act, 1961\u003c\/strong\u003e, supported by judicial precedents, procedural guidance, and practical insights for effective representation in search-related matters.\u003c\/p\u003e\n\u003ch3 data-section-id=\"zmqxej\" data-start=\"857\" data-end=\"875\"\u003eAbout the Book\u003c\/h3\u003e\n\u003cp data-start=\"877\" data-end=\"1554\"\u003e\u003cstrong data-start=\"877\" data-end=\"935\"\u003eLaw Relating to Search \u0026amp; Seizure with Block Assessment\u003c\/strong\u003e (11th Edition, 2026) offers an in-depth analysis of the law governing search, seizure, requisition, survey, assessment of undisclosed income, and block assessment proceedings. Authored by \u003cstrong data-start=\"1124\" data-end=\"1146\"\u003eDr. Raj K. Agarwal\u003c\/strong\u003e and \u003cstrong data-start=\"1151\" data-end=\"1171\"\u003eDr. Rakesh Gupta\u003c\/strong\u003e, the book examines statutory provisions under the \u003cstrong data-start=\"1222\" data-end=\"1246\"\u003eIncome-tax Act, 2025\u003c\/strong\u003e and the \u003cstrong data-start=\"1255\" data-end=\"1279\"\u003eIncome-tax Act, 1961\u003c\/strong\u003e, incorporating amendments made by the \u003cstrong data-start=\"1318\" data-end=\"1339\"\u003eFinance Act, 2026\u003c\/strong\u003e. It explains procedural requirements, evidentiary aspects, taxpayer rights, departmental powers, litigation strategies, and significant judicial decisions, making it an indispensable resource for tax professionals.\u003c\/p\u003e\n\u003ch3 data-section-id=\"u9qxc6\" data-start=\"1556\" data-end=\"1576\"\u003eRelated Subjects\u003c\/h3\u003e\n\u003cul data-start=\"1578\" data-end=\"1660\"\u003e\n\u003cli data-section-id=\"wfq61y\" data-start=\"1578\" data-end=\"1590\"\u003eIncome Tax\u003c\/li\u003e\n\u003cli data-section-id=\"vpqjl3\" data-start=\"1591\" data-end=\"1609\"\u003eSearch \u0026amp; Seizure\u003c\/li\u003e\n\u003cli data-section-id=\"q4om7r\" data-start=\"1610\" data-end=\"1628\"\u003eBlock Assessment\u003c\/li\u003e\n\u003cli data-section-id=\"1gjzlpj\" data-start=\"1629\" data-end=\"1645\"\u003eTax Litigation\u003c\/li\u003e\n\u003cli data-section-id=\"1r0hzfi\" data-start=\"1646\" data-end=\"1660\"\u003eDirect Taxes\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1gwqdym\" data-start=\"1662\" data-end=\"1682\"\u003eWebsite Hashtags\u003c\/h3\u003e\n\u003cp data-start=\"1684\" data-end=\"1872\"\u003e#SearchAndSeizure #BlockAssessment #IncomeTaxAct2025 #IncomeTaxAct1961 #FinanceAct2026 #TaxLitigation #DirectTaxes #Taxmann #CharteredAccountant #TaxAdvocate #LegalBooks #ISBN9789364552851\u003c\/p\u003e\n\u003ch3 data-section-id=\"13bn7hg\" data-start=\"1874\" data-end=\"1891\"\u003eShipping Note\u003c\/h3\u003e\n\u003cp data-start=\"1893\" data-end=\"1979\"\u003eIn order to receive free shipping, use the shipping code \u003cstrong data-start=\"1950\" data-end=\"1962\"\u003eFREESHIP\u003c\/strong\u003e during checkout.\u003c\/p\u003e\n\u003cp data-start=\"1981\" data-end=\"2041\"\u003e\u003cstrong data-start=\"1981\" data-end=\"2041\"\u003eFree Shipping in India – shipping via registered parcel.\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch3 data-section-id=\"1spl2pn\" data-start=\"2043\" data-end=\"2061\"\u003eCaveat Legalis\u003c\/h3\u003e\n\u003cp data-start=\"2063\" data-end=\"2292\"\u003eThis publication is intended as a professional reference. Readers should consult the latest amendments, CBDT notifications, circulars, and judicial pronouncements before relying on any legal interpretation or procedural guidance.\u003c\/p\u003e\n\u003ch3 data-section-id=\"yvlrb8\" data-start=\"2294\" data-end=\"2311\"\u003e100% Swadeshi\u003c\/h3\u003e\n\u003cp data-start=\"2313\" data-end=\"2432\"\u003eMake M\u0026amp;J Services your first choice—every purchase supports Indian publishers, Indian authors, and the Swadeshi spirit.\u003c\/p\u003e","brand":"M\u0026J Services - The Eclectic Law Bookstore","offers":[{"title":"Default Title","offer_id":51180894158884,"sku":"9789364552851","price":2636.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9789364552851.jpg?v=1785213574","url":"https:\/\/mandjservice.com\/products\/search-seizure-block-assessment-taxmann-2851","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}