Date: 11th January, 2025, Saturday
Time: 11:00 AM to 1:00 PM
Highlights of the webinar:
Introduction
Types of survey
TDS survey
Power of survey also applicable to charitable institutions
Authorities empowered to conduct survey u/s 133A
Jurisdiction of the income-tax authority for conducting the survey u/s. 133A (1)
Places where the survey can be conducted u/s 133A(1)
Time for commencement of survey u/s 133A(2)
Powers of Income-Tax Authorities conducting survey
Recording of statement during survey
Retraction of statement made by the assessee
Acts not permitted during a survey
Limited powers of the income-tax inspector
Rights of the tax payer during the survey
Obligations of the tax payer during the survey
No confessional statement can be obtained during survey
Obligations of the tax payer during the survey
No confessional statement can be obtained during survey
Use of information, statements obtained during a survey proceedings
Discrepancies found during the verification of stock and cash
Presumption as to books of account, cash, stock, valuable article or thing found during course of survey
Conversion of survey into search
Issues in survey
Post Survey Exercise
Assessment Procedure
Remedies after Survey Assessment
Rate of Tax –Regular or Sec 115BBE
Applicability of Penalty u/s.270A
Illegal Survey
Implications on GST
Survey Under Section 133A(5)- Functions, Events Or Ceremonies
Do’s and Dont’s for assessee
About the Speaker:
Name: Hari Agarwal, FCA
Professional presentations:
Presented more than 150 papers Mainly on “Survey, Search &Seizure”, in the seminars organized by various branches of ICAI in different states.
Contributing monthly column on “Survey, Search & Seizure Update” for more than 25 years, in the newsletters published by the Hyderabad Branch of ICAI.
Authored a book titled “Tax Payers’ Practical Guide to Survey under Income Tax Act, 1961” Co- authored by Partners(Sons) CA Varun Agarwal and CA Vivek Agarwal.
Faculty on Direct Taxes for Post qualification Certificate Courses Conducted by ICAI
Formerly nominated as member of Ethical Standards Board of ICAI, New Delhi.
Delivered talks on seminars/ webinars organised by “Taxmann” and other trade associations
Periodically delivered talks on Doordarshan and All India Radio.
Where: Live on YouTube – https://youtube.com/live/Z5VA2CiK9gE?feature=share
Registration Link – https://shop.taxguru.in/taxguru-free-webinar-registration/
Mark your calendar, subscribe to our YouTube channel, and stay tuned for an eye-opening session!
Time: 11:00 AM to 1:00 PM
Highlights of the webinar:
Introduction
Types of survey
TDS survey
Power of survey also applicable to charitable institutions
Authorities empowered to conduct survey u/s 133A
Jurisdiction of the income-tax authority for conducting the survey u/s. 133A (1)
Places where the survey can be conducted u/s 133A(1)
Time for commencement of survey u/s 133A(2)
Powers of Income-Tax Authorities conducting survey
Recording of statement during survey
Retraction of statement made by the assessee
Acts not permitted during a survey
Limited powers of the income-tax inspector
Rights of the tax payer during the survey
Obligations of the tax payer during the survey
No confessional statement can be obtained during survey
Obligations of the tax payer during the survey
No confessional statement can be obtained during survey
Use of information, statements obtained during a survey proceedings
Discrepancies found during the verification of stock and cash
Presumption as to books of account, cash, stock, valuable article or thing found during course of survey
Conversion of survey into search
Issues in survey
Post Survey Exercise
Assessment Procedure
Remedies after Survey Assessment
Rate of Tax –Regular or Sec 115BBE
Applicability of Penalty u/s.270A
Illegal Survey
Implications on GST
Survey Under Section 133A(5)- Functions, Events Or Ceremonies
Do’s and Dont’s for assessee
About the Speaker:
Name: Hari Agarwal, FCA
Professional presentations:
Presented more than 150 papers Mainly on “Survey, Search &Seizure”, in the seminars organized by various branches of ICAI in different states.
Contributing monthly column on “Survey, Search & Seizure Update” for more than 25 years, in the newsletters published by the Hyderabad Branch of ICAI.
Authored a book titled “Tax Payers’ Practical Guide to Survey under Income Tax Act, 1961” Co- authored by Partners(Sons) CA Varun Agarwal and CA Vivek Agarwal.
Faculty on Direct Taxes for Post qualification Certificate Courses Conducted by ICAI
Formerly nominated as member of Ethical Standards Board of ICAI, New Delhi.
Delivered talks on seminars/ webinars organised by “Taxmann” and other trade associations
Periodically delivered talks on Doordarshan and All India Radio.
Where: Live on YouTube – https://youtube.com/live/Z5VA2CiK9gE?feature=share
Registration Link – https://shop.taxguru.in/taxguru-free-webinar-registration/
Mark your calendar, subscribe to our YouTube channel, and stay tuned for an eye-opening session!
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