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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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