SEARCH, SURVEY, SUMMONS & REASSESSMENT Under The Income Tax Act 1961- As Amended by Finance Act, 2025 by G C Das, IRS (Retd) & CA M POORNA CHANDER RAO

IMPORTANT TOPICS COVERED IN THE BOOK

• RECORDING OF SATISFACTION TO AUTHORISE A SEARCH UNDER SECTION 132 AND REQUISITION UNDER SECTION 132A
• CONDUCT TO SEARCH
• PROCESS OF SEIZURE
• RELEVANCE OF PANCHANAMA
• RECORDING OF STATEMENT IN COURSE OF SEARCH AND AFTER CONCLUSION SEARCH UNDER SECTION 132(4) 131 (1A) 133A (3) (III) /131 OF THE ACT
• PROHIBITORY ORDER ISSUED UNDER SECTION 132 (3)
• PROVISIONAL ATTACHMENT
• PRESUMPTION UNDER SECTION 132 (4A)
• EVIDENTIARY VALUE OF NOTINGS IN LOOSE PAPERS
• APPLICATION OF SEIZED ASSETS
• CONDUCT OF SURVEY
• DIGITAL EVIDENCE