Pre-order: Search and Search Assessment Under The Income Tax Act, 2025
- Year of Publication: 2026
- ISBN: 978-81-992683-1-9
- No.of Pages: 348
This book is an attempt to examine the provisions relating to search and search assessments under the 2025 Act as well as the complexities involved in the law and in practice of handling search and search assessments. Since block assessment concept was in existence earlier under the Income Tax Act, 1961, a glance at the relevant decisions of various Courts and Income Tax Appellate Tribunal on similar provisions of statute gives valuable insights to the subject. Therefore such decisions have been made part of this commentary so that users can draw parallel from the settled position of law under similar provisions and identical situations. In short, the publication contains relevant provisions of the Income Tax Act 2025 and Income Tax Rules, 2026 as well as the new Forms. It also contains relevant Notifications, Instructions, Circulars and Court / Tribunal decisions under the Income tax Act,1961.
The commentary on each sub-topic (including Fundamental Aspects of each sub-section as well as issues on which controversies may arise in future while implementing the provisions) is the landmark step towards strengthening professional competence of the income tax payers as well as tax practitioners and supporting effective implementation of the new legislation. This will serve as the future step towards litigation on new issues in various courts as well as future amendments through Finance Act to plug such loopholes. A notable feature of this publications is the tabular mapping of sections and rules of the new Income-tax law with that of the earlier ones which will assist tax practitioners in understanding and navigating the transition from the earlier law to the new framework with greater understanding and ease. Taxsutra has been actively engaged in disseminating knowledge on the new Income-tax law through its Webinar series on the Income-tax Act, 2025 and seminars organized across the country and this is another step towards that honourable job.
Book Index- https://www.taxsutra.com/sites/default/files/2026-08/Pages%20from%20Search%20%26%20Search%20Consolidate%20file_29July2026.pdf
Joined Indian Revenue Service in 1988 and retired as Pr. Chief Commissioner of Income Tax in May, 2024 after meritorious service of over 36 years.
Handled important assignments in the field of income tax assessment, investigation, tax administration, judicial work, tax research and planning etc.
Worked for more than 13 years as Department Representative in Income Tax Appellate Tribunal benches at Chennai, Bangalore and Kochi. Has more than 100 reported decisions of ITAT including many landmark decisions on International taxation issues and Transfer pricing.
Received fourteen Certificate of Appreciation from CBDT.
Prepared the book “Case Laws in favour of Department” published by CBDT, Ministry of Finance, Govt. of India in 2009. This is the only publication so far published by CBDT with single authorship. Second edition of the book was released in 2012. Third updated edition will be released soon by CBDT.
Contributor of one chapter in the book "Investigation Techniques" published by CBDT in 2002.
Was instrumental in bringing out the publication "Let us Share" and was member of the first National Editorial Committee.
Twelve Tribunal decisions represented by him are reported in the publication "Let us Share".
Member of National Review Committee set up by CBDT which brought out the publication (biannual) named "Digest of Tribunal Decisions" (DTD) in 2013.
Prepared the book "Common mistakes detected in Audit" in 2015 and published by DGIT (Audit), New Delhi.
Regular visiting faculty in National Academy of Direct Taxes, Nagpur and its regional centres as well as in IA&AS Academy at Shimla, Indian Police Academy, Hyderabad and various National Law Schools.
Made presentation on "Direct Tax amendments proposed in Finance Bill" continuously for 15 years in Chennai after every budget presentation.
Presently Director of few public limited companies in Kerala, Tamilnadu and Telengana and also a consultant on Income Tax Act, Companies Act, Benami Act, Black Money Act and Service Rules.
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
- Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
- Transfer Pricing Portal (www.taxsutra.com/tp)
- GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
- LawStreetIndia (LSI) (www.taxsutra.com/lsi) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
- "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
- Taxsutra GST Database (www.atoll.taxsutra.com)
- Taxsutra Learning Hub (www.taxsutralearninghub.com)
- Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
Similar Books
Ratings and Reviews
Overall Rating
- Year of Publication: 2026
- ISBN: 978-81-992683-1-9
- No.of Pages: 348
This book is an attempt to examine the provisions relating to search and search assessments under the 2025 Act as well as the complexities involved in the law and in practice of handling search and search assessments. Since block assessment concept was in existence earlier under the Income Tax Act, 1961, a glance at the relevant decisions of various Courts and Income Tax Appellate Tribunal on similar provisions of statute gives valuable insights to the subject. Therefore such decisions have been made part of this commentary so that users can draw parallel from the settled position of law under similar provisions and identical situations. In short, the publication contains relevant provisions of the Income Tax Act 2025 and Income Tax Rules, 2026 as well as the new Forms. It also contains relevant Notifications, Instructions, Circulars and Court / Tribunal decisions under the Income tax Act,1961.
The commentary on each sub-topic (including Fundamental Aspects of each sub-section as well as issues on which controversies may arise in future while implementing the provisions) is the landmark step towards strengthening professional competence of the income tax payers as well as tax practitioners and supporting effective implementation of the new legislation. This will serve as the future step towards litigation on new issues in various courts as well as future amendments through Finance Act to plug such loopholes. A notable feature of this publications is the tabular mapping of sections and rules of the new Income-tax law with that of the earlier ones which will assist tax practitioners in understanding and navigating the transition from the earlier law to the new framework with greater understanding and ease. Taxsutra has been actively engaged in disseminating knowledge on the new Income-tax law through its Webinar series on the Income-tax Act, 2025 and seminars organized across the country and this is another step towards that honourable job.
Book Index- https://www.taxsutra.com/sites/default/files/2026-08/Pages%20from%20Search%20%26%20Search%20Consolidate%20file_29July2026.pdf
Joined Indian Revenue Service in 1988 and retired as Pr. Chief Commissioner of Income Tax in May, 2024 after meritorious service of over 36 years.
Handled important assignments in the field of income tax assessment, investigation, tax administration, judicial work, tax research and planning etc.
Worked for more than 13 years as Department Representative in Income Tax Appellate Tribunal benches at Chennai, Bangalore and Kochi. Has more than 100 reported decisions of ITAT including many landmark decisions on International taxation issues and Transfer pricing.
Received fourteen Certificate of Appreciation from CBDT.
Prepared the book “Case Laws in favour of Department” published by CBDT, Ministry of Finance, Govt. of India in 2009. This is the only publication so far published by CBDT with single authorship. Second edition of the book was released in 2012. Third updated edition will be released soon by CBDT.
Contributor of one chapter in the book "Investigation Techniques" published by CBDT in 2002.
Was instrumental in bringing out the publication "Let us Share" and was member of the first National Editorial Committee.
Twelve Tribunal decisions represented by him are reported in the publication "Let us Share".
Member of National Review Committee set up by CBDT which brought out the publication (biannual) named "Digest of Tribunal Decisions" (DTD) in 2013.
Prepared the book "Common mistakes detected in Audit" in 2015 and published by DGIT (Audit), New Delhi.
Regular visiting faculty in National Academy of Direct Taxes, Nagpur and its regional centres as well as in IA&AS Academy at Shimla, Indian Police Academy, Hyderabad and various National Law Schools.
Made presentation on "Direct Tax amendments proposed in Finance Bill" continuously for 15 years in Chennai after every budget presentation.
Presently Director of few public limited companies in Kerala, Tamilnadu and Telengana and also a consultant on Income Tax Act, Companies Act, Benami Act, Black Money Act and Service Rules.
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
- Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
- Transfer Pricing Portal (www.taxsutra.com/tp)
- GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
- LawStreetIndia (LSI) (www.taxsutra.com/lsi) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
- "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
- Taxsutra GST Database (www.atoll.taxsutra.com)
- Taxsutra Learning Hub (www.taxsutralearninghub.com)
- Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
