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  <titleInfo>
    <title>Bharats Search Seizure and Survey</title>
  </titleInfo>
  <name type="personal">
    <namePart>Manoj K Patawari</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">New Delhi</placeTerm>
    </place>
    <publisher>Bharat Law House Pvt Ltd</publisher>
    <dateIssued>2024</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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    <extent>414p. HB 25x16cm.</extent>
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  <abstract>Chapter 1             Introduction — Search &amp; Seizure                                   
Chapter 2             Authorization for Search                                                 
Chapter 3             Rights and Duties                                                            
Chapter 4             Procedure to be followed for Conducting the Search     

Chapter 5             Making seizure under section 132                                   
Chapter 6             Restraint Order under section 132(3)                              
Chapter 7             Section 132(4) – Recording of Statement                       
Chapter 8             Retraction of Statement Recorded under section 132(4)

Chapter 9             Closure of Search                                                             
Chapter 10           Assessment of Search Cases                                            
Chapter 11           Income Tax Settlement Commission                               
Chapter 12           Penalties and Prosecution                                                

Chapter 13           Survey under section 133A                                             
Chapter 14           Writ Jurisdiction                                                              
Annexure A         Provisions of section 132 of the Income-tax Act            
Annexure B         Provisions of section 132A of the Income-tax Act         
Annexure C         Provisions of section 133A of the Income-tax Act         
Annexure D         Provisions of section 131 of the Income-tax Act            
Annexure E         Provisions of section 292C of the Income-tax Act         
Annexure F          Provisions of Rule 112 of the Income-tax Rules             
Annexure G         Provisions of Rule 112F of the Income-tax Rules           
Annexure H         Warrant Form No. 45                                                       
Annexure I           Warrant Form No. 45A                                                    
Annexure J          Warrant Form No. 45B                                                    
Annexure K         Warrant Form No. 45C                                                    
Annexure L         Panchnama Proforma along with (List &amp; Inventories for: Books of Accounts as Annexure ‘A’; Jewellery, Locker Keys, Bullion as Annexure ‘B’ and Cash as Annexure ‘C’)       

Annexure M        Instruction 177, dated 4-6-1970                                      
Annexure N         Instruction 530, dated 22-3-1973                                    
Annexure O         Instruction 806, dated 30-11-1974                                  
Annexure P          Instruction 994, dated 31-7-1976                                    
Annexure Q         Instruction 1108, dated 6-10-1977                                  
Annexure R         Instruction 1916, dated 11-5-1994                                  
Annexure S          Search and Seizure Actions                                             
Annexure T         Confession of Additional Income                                   
Annexure U         Release of Jewellery and Seized Assets                          
Annexure V         Guidelines for Decentralisation of cases from Central Charges  
Annexure W        Release of cash deposited in the PD Account                 
Annexure X         Revision of Guidelines for Decentralisation of cases from Central Charges      
Annexure Y         CBDT notification authorising Addl/Joint DIT to issue warrant of search dated 11/11/2009                                                                       
Annexure Z          CBDT Instruction dated 30/09/2014 regarding conversion of survey into a search       
Annexure AA      Relevant Provisions of The Bharatiya Nagarik Suraksha Sanhita, 2023
Annexure BB       Relevant Provisions of The Bharatiya Nyaya Sanhita, 2023       
Annexure CC      Relevant Provisions of Code of Civil Procedure, 1908   
Annexure DD      Extension of Time Limits Due to COVID-19                 
Annexure EE       The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020                                                                                 
Annexure FF       COVID-19 Press Release, dated 30-12-2020                 
Annexure GG      Section 3 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 — Relaxation of Certain Provisions of Specified Acts — Notified Dates for Extension of Due Dates of Various Completions or Compliances under Specified Acts                                                                                         
Annexure HH      Section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 read with sections 139 and 44AB of the Income Tax Act 1961 – Extension of Due Date for Furnishing of Return and Audit Report for Assessment Year 2020-21 – Supersession of Notification No. S.O. 3906(E), dated 29-10-2020  
Annexure II   Section 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, read with Sections 153 and 153B of the Income Tax Act, 1961 and Section 26 of the Prohibition of Benami Property Transactions Act, 1988 – Relaxation of Certain Provisions of Specified Act – Extension of Due Date for Completion and Compliance of any Action in Relation to Imposition of Penalty, Assessment or Reassessment and Adjudication of Benami Property

 </abstract>
  <subject>
    <topic>Law</topic>
  </subject>
  <subject>
    <topic>Income Tax Act with New Procedure for Assessment of Search Cases w.e.f 1-9-2024</topic>
  </subject>
  <classification authority="ddc" edition="23">343.042 PATB</classification>
  <identifier type="isbn">9789348080301</identifier>
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    <recordCreationDate encoding="marc">250403</recordCreationDate>
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