Raj K. Agarwal and Rakesh Gupta's treatise on income-tax search and seizure follows a search action from beginning to end – the conditions for authorisation, conduct of the search, seizure of books and assets, recording of statements, statutory presumptions, requisition and restraint, and the assessment of search cases under the new Block Assessment Scheme, followed by penalties and prosecution.
The 11th Edition (2026) is written around the new Income-tax Act 2025, effective 1 April 2026, with every provision mapped to the Income-tax Act 1961. Landmark Supreme Court, High Court and ITAT rulings are analysed alongside practical tools such as checklists, 101 FAQs, a chapter-wise case law digest and model formats, along with precautions a taxpayer should take before and during a search. A must-have for chartered accountants, tax advocates and departmental officers. Paperback, 1,256 pages.
