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Company Law

by D S R KRISHNAMURTI
Edition: 2007
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Product Details:

Format: Paperback
Publisher: Taxmann Technologies
Language: english
ISBN: 8174968865
Date Added: 2009-01-01
Search Category: Lawbooks

Overview:

A Comprehensive Legal Commentary On Law Relating To Search, Seizure & Survey Under Income-Tax Act With The Help Of Case Laws & Departmental Clarifications

Basic Concepts

·         Conditions Precedent

·         Pre-Search Exercise

·         Warrant Of Authorisation

·         Restraint Order Under Section 132 (3)

·         Recording Of Statement Under Section 132 (4)

·         Requisition Order Under Section 132a

·         Presumptions Under Section 132(4a)

Actual Conduct of Search and Seizure

·         Ground Rules And Citizen's Charter

·         Assistance Of Police

·         Witnesses

·         Ingress into Premises, Vehicles, Etc.

·         Preliminary Statement

·         Breaking Open of Door, Locker, Safe, Etc.

·         Inventorisation Of And Enquiry About Materials Found

·         Recording Of Statement Under Section 132(4)

·         Winding Up Search

Departmental Working

·         Informers And Payment Of Reward

·         Control Room

·         Pd Account

·         Appraisal Report

 

 

 Solution To Real Life Animated Situations

·         Drawing Of Panchnama And Its Annexures

·         Continuation Of Search On The Consequent Day

·         Restraint Of Prohibitory Order Under Section 132(3)

·         Surrender Of Income And Immunity From Penalty

·         Effect Of Right To Information Act

·         Requisition Under Section 132a, When Not Permissible

·         Value Of Presumptions Under Section 132(4a)

·         Inspection And Photocopy Of Seized Documents

·         Release Of Seized Assets

 

 

 Post Search Assessment Survey

·         Who Can Survey

·         Which Premises Can Be Surveyed

·         To What Extent The Powers Can Be Extended Against Counsel

·         What The Department Cannot Do In Survey

·         Value Of Statement Recorded

·         Impounding Of Books

·         Converting A Survey Into Search

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