Commercial’s Search & Seizure as per Provisions of the Income Tax Act, 2025 – 5th Edition (2026) is a specialized and practice-oriented guide that provides an in-depth understanding of search and seizure operations under India’s direct tax law framework.

This updated edition reflects the provisions of the Income Tax Act, 2025, offering a detailed analysis of the legal framework governing search, seizure, requisition, and survey proceedings. It explains the scope of powers exercised by tax authorities, procedural safeguards, and the rights and obligations of taxpayers during such actions.

The book is structured to simplify complex legal provisions through clear explanations, practical insights, and procedural clarity. It also highlights key judicial pronouncements and evolving interpretations relevant to search and seizure law, making it highly useful for litigation and advisory work.

Designed for real-world application, this book assists professionals in handling tax investigations, compliance issues, and dispute resolution effectively. It serves as an essential reference for chartered accountants, tax practitioners, advocates, corporate professionals, and students specializing in direct tax laws.

⭐ Key Highlights

• ✔️ Detailed coverage of search & seizure provisions under Income Tax Act, 2025
• ✔️ Explains powers of tax authorities and procedural framework
• ✔️ Covers requisition, survey, and related proceedings
• ✔️ Includes latest amendments and judicial interpretations
• ✔️ Focus on taxpayer rights and legal safeguards
• ✔️ Practical insights for handling tax investigations
• ✔️ Useful for professionals and advanced students
• ✔️ Ideal for litigation and advisory practice