Law Relating to Income Tax Survey

Name: Law Relating to Income Tax Survey
Brand: commerciallawpublishers
SKU: law-relating-to-inco-mjpges87-znf8
Price: 476 INR
Availability: InStock
Author: Ram Dutt Sharma
ISBN: 978-93-56030-71-8

by Ram Dutt Sharma (Author)| Publisher: commerciallawpublishers

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Product Details

ISBN-13

978-93-56030-71-8

Publisher

commerciallawpublishers

Language

English

Edition

5th Edition 2022

About the Author

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

About the Book

This 5th edition of Law Relating to Income Tax Survey with Assessment of Survey Cases, authored by Ram Dutt Sharma, offers a comprehensive and practical guide to the legal provisions, procedures, and implications of income tax surveys conducted under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it provides an in-depth understanding of the statutory framework and practical aspects of handling survey cases, from initiation to assessment.

The book explains the powers of the income tax authorities, the rights and obligations of taxpayers, and the procedural safeguards in place. It also covers the assessment process for income detected during surveys, supported by relevant judicial decisions, CBDT circulars, and practical guidance for compliance.

The content covers:
• Legislative framework and objectives of an income tax survey
• Powers of income tax authorities under Section 133A
• Distinction between survey, search, and inspection
• Procedural requirements during the conduct of a survey
• Recording of statements, impounding of books, and collection of evidence
• Rights, obligations, and safeguards for the taxpayer
• Assessment of income based on survey findings
• Treatment of unaccounted income, stock, and cash found during survey
• Interaction with penalty and prosecution provisions
• Judicial pronouncements interpreting survey powers and procedures
• CBDT circulars, instructions, and practical compliance advice

This edition is particularly suitable for:
• Chartered accountants, tax practitioners, and legal advisors handling tax litigation and compliance
• Corporate tax departments preparing for possible survey actions
• Law and commerce students studying Indian direct tax procedure
• Taxpayers seeking clarity on their rights and obligations during an income tax survey

Whether used for compliance, advisory, or litigation preparation, this updated edition provides an authoritative and practical guide to the law and procedure relating to income tax surveys in India.