Finance act 2013 a comprehensive legal commentary on law relating to search, seizure and survey : the searches - why, how & what for valid and invalid searches pre-search exercise (done internally and silently by the department) warrant of authorisation actual conduct of a search seizure and winding up of a search restraint order : section 132(3) recording of statement : section 132(4) requisition (valuables, books of account, etc. : section 132a) presumptions retention and release of seized account books, etc. applicability of cr. pc provisions wealth-tax act (similar provisions for search and seizure) application and release of seized assets issues peculiar to post-search assessment post search assessment survey penalties prosecution settlement commission practice manual nearly 200 case studies to deal with real life animated situations.topics covered in particular are : recording of statement search and seizure survey post-search assessment penalties and prosecution insight into departmental working departmental thought process informers preparations before striking strategic inputs dealing with surrender of income and retraction inspection and photocopy of seized documents settlement commission release of seized assets
|Author||CA MAHENDRA B. GABHAWALA / CA APRAMEYA M. GABHAWALA|
|Publisher||TAXMANN PUBLICATIONS PVT. LTD.|
|Publication Year||2013 edition|
|Number of pages||1304|
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