Taxmann’s Search, Seizure, Survey, Prosecution & Arrest under Tax and Allied Laws | Frequently Asked Questions by M.V. Purushottama Rao – 1st Edition 2023.

Taxmann’s Search, Seizure, Survey, Prosecution & Arrest under Tax and Allied Laws | Frequently Asked Questions by M.V. Purushottama Rao – 1st Edition 2023.

Description

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 6^th 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

Details