This book provides an exhaustive commentary on search and seizure provisions under the Income-tax Act, 1961, emphasising the latest amendments and the new block assessment scheme effective 1st September 2024. It includes practical tools such as FAQs, checklists, model forms, and detailed discussions of landmark judgments from the Supreme Court, High Courts, and Tribunals. The book addresses contentious issues with balanced perspectives, offers comparative insights with international laws, and guides on constitutional validity and legal safeguards.
