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Taxmann Search, Seizure, Survey, Prosecution & Arrest under Tax and Allied Laws | Frequently Asked Questions Edition 2023

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Search Seizure Survey Prosecution & Arrest under Tax and Allied Laws

Taxmann Search, Seizure, Survey, Prosecution & Arrest under Tax and Allied Laws | Frequently Asked Questions By M.V. Purushottama Rao, Samir N. Divatia, Aditya Ajgaonkar, Siddeshwar Yelamali, Tanveer Khan, All India Federation of Tax Practitioners Edition 2023

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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 & prosecutive 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 inspective, 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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