Taxmann Search, Seizure, Survey, Prosecution & Arrest under Tax and Allied Laws | Frequently Asked Questions By M.V. Purushottama Rao, Samir N. Divatia, Aditya Ajgaonkar, Siddeshwar Yelamali, Tanveer Khan, All India Federation of Tax Practitioners Edition 2023

Search Seizure Survey Prosecution & Arrest under Tax and Allied Laws

Search Seizure Survey Prosecution & Arrest under Tax and Allied Laws

This book contains 790+ frequently asked questions on the following subjects under Tax and Allied Laws:

• Search
• Seizure
• Survey
• Arrest
• Prosecution

It also includes a brief introduction to the above subjects under different enactments. This book will be a helpful reference and guide to Lawyers, Chartered Accountants, Tax Practitioners and Officers of the Tax & Enforcement Department. It will enable them to understand the provisions of search, seizure, survey, arrest & prosecutive under the respective statutes and make better representation before the tax authorities.

The Present Publication is the 6^th Edition, edited and authored by the following:

• Editors
  • Dr K. Shivaram | Senior Advocate
  • Mr M.L. Patodi | Advocate
  • Mr Dilip J. Thakkar | Chartered Accountant
  • Mr Pradip Kapasi | Chartered Accountant
• Authors
  • Mr M.V. Purushottama Rao | Chartered Accountant
  • Mr Samir Divatia | Advocate
  • Mr Aditya Ajgaonkar | Advocate
  • Mr Siddeshwar Yelamali | Chartered Accountant
  • Mr Tanveer Khan | Advocate

The noteworthy features of this book are as follows:

• [Discussion on Provisions, Case Laws, Remedial Measure & Practical Issues] relevant in the day-to-day practice of tax practitioners and taxpayers are included in this book
• [Authored by Prominent Professionals]
  • Mr Rao’s discussion on direct-tax provisions relating to search, seizure, survey, and right to information culminates his experience of fifty-seven years in practice
  • Mr Ajgaonkar provides lucid and systematic discussion on prosecution provisions relating to Income-tax Act, Goods and Services Tax, Benami Act, Black Money Act, and Foreign Contribution Act
  • Mr Yelamali explains the provisions relating to inspective, arrest, and search under the GST Law
  • Mr Khan explains the provisions relating to the Companies Act, Customs Act, and Prevention of Money Laundering Act
  • Mr Divatia explains the constitutional remedies

The detailed contents of this book are as follows:

• Search provisions, including the latest amendments
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Reopening of assessment and reassessment proceedings pursuant to Survey and Search action amended provisions
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Survey under Direct Taxes
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Types of Survey
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Survey at Specific Functions or Ceremonies
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• General Survey (Door-to-Door) – Business Premises Survey
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Specific Survey – Business Premises
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Authorities competent to conduct survey
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Powers and Provisions of Survey
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Tax Deduction at Source (TDS) Survey
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Survey of Premises-Issues
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Recording of Statements during Survey
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Admission-Retraction-Search and Survey
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Rule of Evidence-Search, Survey, Assessment
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Penalties – Search and Survey
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• General Issues – Search and Survey
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Implication of Surveys on Allied Revenue Laws (Goods and Services Act, 2017, Central Excise, etc.)
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Implications of Survey – Accounting Aspects (Pre and Post Survey)
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Practical Issues – Survey Provisions
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Survey Provisions u/s 133A of Income-tax Act, 1961 – Interlink with other Provisions of the Income-tax Act, 1961 – Specific Issues of Relevance
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Right to Information Act 2005 – Relevance to Income-tax Act, 1961
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Rights and Duties of Person Searched
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Precautions Necessary – Pre-Survey – During Survey – Post Survey
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Offences and Prosecutions
  • By Mr M.V. Purushottama Rao | Chartered Accountant
• Prosecution under the Income-tax Act, 1961
  • By Mr Aditya Ajgaonkar | Advocate
• Inspection, search, seizure and Arrest under the Goods and Services Tax Act, 2017
  • By Mr Siddeshwar Yelamali | Chartered Accountant
• Prosecution under the Goods and Services Tax Act, 2017
  • By Mr Aditya Ajgaonkar | Advocate
• Specific Provisions under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  • By Mr Aditya Ajgaonkar | Advocate
• Specific provisions under the Prohibition of Benami Property Transactions Act, 1988
  • By Mr Aditya Ajgaonkar | Advocate
• Specific provisions under the Prevention of Money-Laundering Act, 2002
  • By Mr Tanveer Khan | Advocate
• Specific Provisions under Foreign Exchange Management Act, 1999
  • By Mr Aditya Ajgaonkar | Advocate
• Specific Provisions under the Foreign Contribution (Regulation) Act, 2010 – Offences and Prosecutions
  • By Mr Aditya Ajgaonkar | Advocate
• Specific Provisions under the Customs Act, 1962
  • By Mr Tanveer Khan | Advocate
• Specific Provisions under the Central Excise Act, 1944
  • By Mr Tanveer Khan | Advocate
• Specific Provisions under the Companies Act, 2013
  • By Mr Tanveer Khan | Advocate
• Constitutional Remedies relating to Search and Seizure under Income-tax Act, 1961
  • By Mr S.N. Divatia | Advocate

About the Author

M.V. Purushottama Rao

Mr Rao was born on 27^th November 1942; he is a Graduate of Commerce and a graduate in Law from Osmania University. He qualified as Chartered Accountant in November 1964 examination. After serving in a Bank for five years, he switched to his profession on 1^st March 1970. With his specialisation in Direct Tax Laws, with special emphasis on search and seizure cases. Presently he is active in an advisory role as a Senior Consultant in the profession. He has been associated with the academic work of the Institute of Chartered Accounts of India from 1975 till 2018. He was also actively associated with professional seminars at the local and regional participation until 2018.

Authored a monograph on ‘Tax Jurisprudence’ for the Hyderabad Chapter of ICAI, monographs’ Chits Accounting and Taxation’ and ‘Reassessment’ for Andhra Pradesh Tax Bar Association and Frequently Asked Questions and Answers on the topic of ‘Survey’ under Income-tax Act, 1961, for the All India Federation of Tax Practitioners, Mumbai, which has been revised periodically.

Samir N. Divatia

He is a member of the Institute of Chartered Accountants of India and a member of the Bar Council of Gujarat, where he is practising as an Advocate at the Gujarat High Court and Income-tax Appellate Tribunal on the taxation side.

He has contributed as a paper writer, speaker and trustee etc., at various seminars and conferences held by C.A. Association-Ahmedabad, I.T. Bar Association-Ahmedabad, All Gujarat Federation of Tax Consultants and various branches of C.A. throughout Gujarat, such as Rajkot, Baroda, Surat, Gandhidham, Bhavnagar, Jamnagar etc. and even Sholapur.

He has contributed articles in various Tax journals. He was attached to various professional Bodies as a Chairman of different sub-committees. He is also a member of the taxation sub-committee of Gujarat Chamber and Commerce Industries from 1990 to 2007 and from 2012-13 onwards. He was a visiting faculty at Sir L.A. Shah Law Collage and was also associated with reversionary classes conducted by the Ahmedabad Branch of WIRC. He has to his credit various landmark and far-reaching judgments. He was a president of the prestigious body of ITAT Bar Association, Ahmedabad, 2005-07 and Vice President of ITAT Bar Association Ahmedabad for 2019-2021.

Aditya Ajgaonkar

He is a Legal Counsel practising in the Courts in Mumbai and Delhi. He practices in the fields of Corporate Law, including Taxation and in the field of Laws relating to Economic offences. He has worked with and has been mentored by some of the leading lights in the Legal fraternity.

After graduation from N.M. College of Commerce and Economics and Law from Mumbai University, he studied for his LLM. at Cardiff University in Wales, where he wrote his dissertation on money laundering laws. He has contributed to various publications for the All India Federation of Tax Practitioners and regularly contributes articles to various Journals, including the AIFTP Journal.

Siddeshwar Yelamali

He is a Chartered Accountant with B.Com. and LLB degree, having over 16 years of experience in indirect taxes. He is a Partner – Indirect Taxes at Singhvi, Dev & Unni LLP, Bangalore. On Indirect Tax matters, he specialises in GST law and other Central & State levies, which include Value Added Tax (VAT), Central Excise and Service Tax. He appears before the Appellate authorities and Indirect Tax Tribunal.

He is currently a member of the National Executive Committee of AIFTP and was previously the National Joint Secretary South Zone and a Member of the Indirect Tax (GST) Representation Committee of AIFTP for the year 2021. He is a part of the GST faculty at ICAI and has also presented papers in the certification course conducted by the ICAI. He is also a faculty member at the Fiscal Policy Institute of the State of Karnataka, who is involved in training the Commercial Taxes Department officers. He has also made presentations on indirect tax matters at seminars hosted by AIFTP and various branches of ICAI. As a subject specialisation initiative, he prepared and revised Background Material on GST law and Technical Guide on Annual Returns and GST Audit published by the ICAI. He co-authors articles on GST issues for the monthly AIFTP Indirect Tax & Corporate Laws Journal published by AIFTP.

Tanveer Khan

He is an advocate who mainly practises criminal litigation in the High Court of Bombay and other trial courts in Mumbai. He was admitted to the Bar Council of Maharashtra and Goa in 2014 after graduating in law from D.E.S Navalmal Firodia Law College, Pune.

During his career, he has conducted criminal trials, appeals, bails, and writ petitions in several criminal cases involving bodily offences and white-collar crimes. He has also handled cases for offences punishable under the Income Tax Act 1961, the Prevention of Money Laundering Act 2002, and the Prohibition of Benami Transactions Act 1988.