Law Relating to Search & Seizure 10th Edition 2024

Law Relating to Search & Seizure – 105th Edition (2024) is a definitive resource on India’s income tax search and seizure laws, providing practitioners and professionals with clear guidance on navigating tax investigations. The book elaborates on Section 132 of the Income-tax Act, detailing the powers of tax authorities, notice requirements, seizure procedures, and timelines for compliance. It offers practical advice on handling searches, preparing responses, safeguarding taxpayer rights, and minimizing litigation risk. Faceless search procedures, case studies, and procedural checklists are included to ensure effective application of the law in real-world scenarios. The book also covers allied provisions relevant to assessments, appeals, and tax compliance, making it a complete reference for professionals. Updated with the latest amendments, judicial pronouncements, and notifications for 2024, this edition equips chartered accountants, tax consultants, corporate finance teams, and advocates with actionable knowledge to navigate income tax investigations efficiently.