A Practical Guide to Search & Seizure Under Income Tax Act, 2e




This book is an easy reference and a what to do guide to deal with real-life search cases under the Income-tax Act, 1961. The book covers the journey from the issuance of search authorization until the tax collection after the assessment of search cases. It would be extremely useful for Chartered Accountants, Tax Lawyers, Common Man and Tax Officers alike.

Key features

It serves as a ready reckoner explaining complex provisions of Search and Seizure in a lucid manner.

It gives pointed answers to common questions.

Answers are supported with relevant case laws.

Offers practical solutions to complex situations.

Step by step guide to deal with search and surveys. 

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About Author

Gagan Kumar, FCA, LL.B. Gagan Kumar is a commerce graduate from Delhi University, a member of Bar Council of Delhi and a fellow member of Institute of Chartered Accountants of India. Prior to setting up Krishnomics Legal, Gagan was Principal Associate with one of the prominent law firm of India and has also worked with large accounting firms. He has extensive experience in litigation and advisory aspects of the tax practice. He has successfully represented various corporates before the Hon’ble Supreme Court, High Court, Income Tax Appellate Tribunal (‘ITAT’), Central Excise and Service Tax Appellate Tribunal (‘CESTAT’) and Commissioner of Income Tax (Appeals). Over the years, Gagan has advised a number of domestic and international companies on tax issues relating to Corporate Tax, Transfer Pricing, Mergers and Restructuring, Tax Prosecution, Value Added Tax, Central Excise, Custom, Service Tax etc. He has advised on structuring options to various Private Equity funds. Gagan has advised many not for profit organisations from a tax and regulatory laws perspective in-cluding Foreign Contribution Regulations Act. He has advised leading multinational charities function-ing in India.