Search Seizure Survey & Summons
- Year of Publication: 2017
- Edition: 6th
- ISBN: 978-93-5139-524-9
The rights of the searched persons and the duties of the search officers are subject to parameters drawn not only by the law and the rules, but also by the administrative instructions and the interpretations placed by the Court. The statute has been subject to periodical revision. The torrent of case law seeks to enlighten both administration and the taxpayers on their respective roles spelling out the right and duties of both the tax collectors and the taxpayers. These developments have prompted the publishers to bring out the sixth edition of this book, which has come out after the fifth edition in 2003 about a decade and half later requiring rewriting the book, so that the book may continue to merit the patronage, the earlier editions enjoyed.
S.RAJARATNAM, M.A., LL.M., F.I.C.W.A., after a brief spell as a lecturer in Economics joined Indian Revenue Service, rose to the position of Commissioner of Income Tax and retired as Accountant Member, Income-tax Appellate Tribunal in 1985. During service, he was deputed to Sri Lanka as Taxation Expert in 1960-62 and to the Government of Tamil Nadu as Member, Tamil Nadu Sales-tax and Agricultural Income-tax Appellate Tribunal during 1971-76. He is a Fellow Member of the Institute of Cost Accountants of India and a Life Member of the Indian Law Institute. He is presently having chamber practice as an Advocate & Tax Consultant and is Honorary Director (Education & Research), Society of Auditors, Chennai. He is a regular participant in seminars and workshops conducted by professional institutions. He is a prolific writer contributing to various tax journals and in the editorial Board of Current Tax Reporter, Jodhpur and Modern Rationalist, Chennai.
He has authored and co-authored several books on topical subjects with the present publisher, Bharat Law House Pvt. Ltd., New Delhi like Voluntary Disclosure Scheme, Kar Vivad Samadhan Scheme, Concession for Foreign Exchange Earners, Deduction for Industries in Backward Districts and Search and Seizure. His book on “Tax Planning” is published by Bharat Law Publications, Jaipur jointly with LexisNexis India, Delhi. His books Treatise on Double Tax Avoidance Agreement, Law and Procedure on Charitable Trusts and Religious Institutions and MAT are published by Snow White Publications, Mumbai. The Bookss titled ‘Landmark Cases’, Corporate Taxation, Tax Management, Tax Valuation, Tax Audit Report, Post-search Assessments, Income Tax Prosecution, Black Money Act and Transfer Pricing are published by Company Law Institute of India Pvt. Ltd., Chennai.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2017
- Edition: 6th
- ISBN: 978-93-5139-524-9
The rights of the searched persons and the duties of the search officers are subject to parameters drawn not only by the law and the rules, but also by the administrative instructions and the interpretations placed by the Court. The statute has been subject to periodical revision. The torrent of case law seeks to enlighten both administration and the taxpayers on their respective roles spelling out the right and duties of both the tax collectors and the taxpayers. These developments have prompted the publishers to bring out the sixth edition of this book, which has come out after the fifth edition in 2003 about a decade and half later requiring rewriting the book, so that the book may continue to merit the patronage, the earlier editions enjoyed.
S.RAJARATNAM, M.A., LL.M., F.I.C.W.A., after a brief spell as a lecturer in Economics joined Indian Revenue Service, rose to the position of Commissioner of Income Tax and retired as Accountant Member, Income-tax Appellate Tribunal in 1985. During service, he was deputed to Sri Lanka as Taxation Expert in 1960-62 and to the Government of Tamil Nadu as Member, Tamil Nadu Sales-tax and Agricultural Income-tax Appellate Tribunal during 1971-76. He is a Fellow Member of the Institute of Cost Accountants of India and a Life Member of the Indian Law Institute. He is presently having chamber practice as an Advocate & Tax Consultant and is Honorary Director (Education & Research), Society of Auditors, Chennai. He is a regular participant in seminars and workshops conducted by professional institutions. He is a prolific writer contributing to various tax journals and in the editorial Board of Current Tax Reporter, Jodhpur and Modern Rationalist, Chennai.
He has authored and co-authored several books on topical subjects with the present publisher, Bharat Law House Pvt. Ltd., New Delhi like Voluntary Disclosure Scheme, Kar Vivad Samadhan Scheme, Concession for Foreign Exchange Earners, Deduction for Industries in Backward Districts and Search and Seizure. His book on “Tax Planning” is published by Bharat Law Publications, Jaipur jointly with LexisNexis India, Delhi. His books Treatise on Double Tax Avoidance Agreement, Law and Procedure on Charitable Trusts and Religious Institutions and MAT are published by Snow White Publications, Mumbai. The Bookss titled ‘Landmark Cases’, Corporate Taxation, Tax Management, Tax Valuation, Tax Audit Report, Post-search Assessments, Income Tax Prosecution, Black Money Act and Transfer Pricing are published by Company Law Institute of India Pvt. Ltd., Chennai.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
