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and Advance Rulings to enhance understanding
2025 (9 of 2025) and the latest statutory modifications
It also specifies the rights
• CBDT circulars and notifications relevant to the sector
GAAR and Significant Economic Presence triggers (Ss
Recovery Proceedings & Stay of Demand (E-Book) RAM DUTT SHARMA and Advance Rulings to enhanceThis 2nd edition of Recovery Proceedings & Stay of Demand under Income Tax Law, authored by Ram Dutt Sharma, provides a comprehensive and practical guide to the legal framework, procedures, and remedies related to the recovery of outstanding tax dues under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it offers detailed coverage of statutory provisions, departmental powers, and taxpayer rights in the context of recovery
