Enforcement
Search, Survey & Reassessment
Powers of search, survey, and reopening of assessments.
Income-tax Act, 1961
Sections 132, 133A, 147–153
Income-tax Act, 2025
Chapter XIV of the new Act
AI assistant
Professional tools
Generate a realistic client fact pattern with side-by-side computations under both Acts.
AI insights
Change-log & executive memo
A step-by-step sequence of every material difference, ordered from structural to detailed — reviewable and exportable.
Saved doubts
Sign in to label and revisit unresolved questions with their cited context.