SEARCH AND SEIZURE As amended by The Finance Act,2026

This 5th Edition of Search and Seizure, authored by Ram Dutt Sharma and published by Commercial Law Publishers (India) Pvt. Ltd., is a specialized and authoritative reference on the law governing search, seizure, and the assessment of search cases under The Income Tax Act, 2025, as amended by The Finance Act, 2026. Intended for tax practitioners, advocates, chartered accountants, departmental officers, corporate legal teams, and serious students of direct taxation, the book provides a focused study of one of the most critical and procedurally sensitive areas of tax administration and enforcement.

This work examines the statutory provisions and legal framework applicable to income-tax search operations, seizure of assets and documents, and the consequential assessment proceedings that follow. It is particularly valuable for professionals involved in tax investigations, litigation, compliance strategy, and advisory work concerning search and survey matters.