Search and Seizure - Procedure, Consequences and Impact

Chapters / List

1. Power regarding discovery, production of evidence, etc (Summons) - Section 131

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2. Procedure for Search and Seizure - Section 132

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3. Requisitioning of Books of Accounts, etc. - Section 132A

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4. Application of seized or requisitioned assets - Section 132B

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5. Power to call for information : Section 133

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6. Power of Survey- Section 133A

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7. Power to collect Information - Section 133B

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8. Power to call for Information by prescribed IT Authority - Section 133C

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9. Power to inspect registers of companies - Section 134

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10. Power of PDGIT/DGIT/PDIT/DIT/PCCIT/CCIT/PCIT/CIT or JC - Section 135

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11. Faceless collection of information - Section 135A

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12. Proceedings before income-tax authorities to be judicial proceedings - Section 136

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13. Assessment in case of search and seizure - Section 153A

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14. Time limit for completion of assessment u/s 153A - Section 153B

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15. Assessment of Income of any other person - Section 153C

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16. Prior approval necessary for assessment in cases of search or requisition - Section 153D

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