Taxmann’s Law Relating to Search & Seizure with Block Assessment by Raj K. Agarwal – 11th Edition 2026.

Income-tax search and seizure represents the most extreme and intrusive power available to the Department for investigating undisclosed income. Taxmann’s Law Relating to Search & Seizure with Block Assessment provides a complete, doctrinal, yet highly practical breakdown of this process. It covers every stage: from the initial conditions permitting a search, through the seizure of assets and recording of statements, all the way to the final assessment of cases.

The defining feature of this 11th Edition (2026) is its masterful handling of the statutory transition. The text has been thoroughly rewritten around the new Income-tax Act 2025 (operative from 1st April 2026), while deliberately retaining, section by section, the corresponding provisions of the Income-tax Act 1961.

Key Features & Syllabus Coverage

• Dual-Statute Mapping (2025 ↔ 1961): Move fluently between the old and new law. For example, the core search power is analyzed as Section 247 of the 2025 Act alongside Section 132 of the 1961 Act. Subordinate legislation is also mapped (Rule 148 of 2026 against Rule 112 of 1962).

• Full Block Assessment Treatment: A dedicated, exhaustive chapter on the revived Block Assessment Scheme (Sections 292–301 of the 2025 Act). It spans 18 sub-topics, including ‘block period’, ‘total undisclosed income’, abatement of pending assessments, and time limits.

• A Complete ‘Assessment’ Trilogy: To handle open cases of any vintage, the book runs all three assessment regimes in parallel—the new Block Assessment Scheme (2024/2025), the reassessment scheme introduced by the Finance Act 2021, and the legacy Section 153A/153C regime.

• New Criminal Law Code Alignment: Appendices reproduce the relevant procedural provisions of the new Bharatiya Nagarik Suraksha Sanhita (BNSS) 2023 and Bharatiya Nyaya Sanhita (BNS) 2023.

The Ultimate Practitioner’s Toolkit

Built in three layers, this treatise works equally well for deep study and two-minute look-ups during a live search operation. The “Quick-Reference” front matter includes:

• 101 Frequently Asked Questions: Practical answers on joint-name warrants, night searches, seizure of digital data, and medical aid during a search.

• Model Forms & Checklists: Proforma of Panchnama, warrant of authorization, Taxpayers’ Charter, and ground rules for search and seizure.

• Landmark Case-Law Digest: Over 1,000 citations analyzed chronologically alongside their respective chapters, ensuring you have authoritative backing for both taxpayer and departmental viewpoints.

Who Should Buy This Book?

• Tax Consultants & Chartered Accountants: A mandatory compliance reference for handling and litigating complex search and block assessment cases.

• Corporate Executives & Taxpayers: Essential for proactive compliance, record-keeping, and understanding the precautions needed before facing search actions.

• Tax Administrators & Departmental Officers: An authoritative, well-reasoned reference on correct procedure, ensuring search operations hold up to judicial scrutiny.

About the Authors

• Dr. Raj K. Agarwal: A distinguished professional holding an M.Com., LL.B., LL.M., MBA, and PhD. A Fellow Member of the ICAI and ICSI, he has been practising as a Chartered Accountant since 1984. As a senior partner at M/s. Rakesh Raj & Associates, he brings decades of hands-on experience in handling high-stakes Income Tax search cases and corporate business restructuring.

• Dr. Rakesh Gupta: A Fellow Member of the ICAI and ICSI holding a law degree and a PhD. After co-founding M/s. Rakesh Raj & Associates, he was appointed as a Member of the Income Tax Appellate Tribunal (ITAT) in 2000. He currently practices as a senior partner at M/s. RRA Tax India, representing clients in complex income tax litigation before various High Courts and the Supreme Court of India.

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