Common Mode of Tax Evasion is a Practice book on Income Tax on Conferenza, priced at ₹1,036 (20% off MRP ₹1,295). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,036 · 20% off
- Course
- Practice
- Subject
- Income Tax
Common Mode of Tax Evasion
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
The 2024 Edition of Common Mode of Tax Evasion by Ram Dutt Sharma, updated for the Finance (No. 2) Act, 2024. It catalogues the techniques and schemes used to evade direct taxes, alongside the legal consequences and the provisions used to counter them.
At a glance
| Edition | 2024 Edition |
| Author | Ram Dutt Sharma |
| Amended by | The Finance (No. 2) Act, 2024 |
| Publisher | Commercial Law Publishers |
What's inside
- Definition and scope of tax evasion under Indian law, and how it differs from tax planning and tax avoidance
- Common evasion practices in business, profession and other sources of income, including concealing income and inflating expenses
- Misuse of exemptions, deductions and allowances, manipulation of books of account and use of fake invoices
- Unaccounted cash transactions and benami arrangements, and international evasion through offshore entities
- Provisions of the Income Tax Act, 1961 to detect and penalise evasion, and the role of authorities in investigation, search and seizure
- Penalties, prosecution, compounding of offences, and judicial pronouncements on enforcement
Who should buy this
- Tax administrators and departmental officers
- Legal professionals and compliance officers
- Practitioners who need to recognise evasion patterns in client records
Publisher's description
Common Mode of Tax Evasion As Amended by The Finance (No.2) Act, 2024
This 2024 Edition of Common Mode of Tax Evasion by Ram Dutt Sharma, updated with all amendments introduced by the Finance (No. 2) Act, 2024, serves as a detailed and practical reference for understanding the various techniques, loopholes, and schemes used to evade taxes, along with the legal consequences and preventive measures under Indian tax laws.
The book offers a comprehensive examination of tax evasion in the context of direct taxes, enabling readers to identify, analyse, and address such practices effectively. It provides legislative provisions, case laws, and procedural guidelines to combat tax evasion, making it an invaluable resource for tax administrators, legal professionals, and compliance officers.
The content covers:
• Definition and scope of “Tax Evasion” under Indian law
• Distinction between tax evasion, tax planning, and tax avoidance
• Common evasion practices relating to income from business, profession, and other sources
• Methods of concealing income and inflating expenses
• Misuse of exemptions, deductions, and allowances
• Manipulation of books of accounts and use of fake invoices
• Unaccounted cash transactions and benami arrangements
• International tax evasion and use of offshore entities
• Legal provisions to detect and penalise evasion under the Income Tax Act, 1961
• Role of tax authorities in investigation, search, and seizure operations
• Penalties, prosecution provisions, and compounding of offences
• Judicial pronouncements shaping anti-evasion enforcement
• Recent government initiatives, data analytics, and AI-driven detection tools
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and advocates involved in compliance and litigation
• Enforcement officials in the Income Tax Department and other investigative agencies
• Students of law, commerce, and taxation preparing for professional examinations
• Corporate compliance officers and auditors assessing anti-evasion safeguards
• Policymakers and researchers studying trends in tax evasion and enforcement
By blending statutory analysis with real-world examples and judicial insights, this book equips readers with the knowledge and tools to identify and address tax evasion effectively under the current legal framework.
Frequently asked questions
What is Common Mode of Tax Evasion?+
The 2024 Edition of Common Mode of Tax Evasion by Ram Dutt Sharma, updated for the Finance (No. 2) Act, 2024. It catalogues the techniques and schemes used to evade direct taxes, alongside the legal consequences and the provisions used to counter them. At a glance Edition 2024 Ed
How much does Common Mode of Tax Evasion cost?+
Common Mode of Tax Evasion is available for ₹1036 (MRP ₹1295) on Conferenza, with fast delivery.
Which exam is Common Mode of Tax Evasion for?+
Practice — Income Tax.
Is Common Mode of Tax Evasion good for self-study of Income Tax?+
Common Mode of Tax Evasion is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Common Mode of Tax Evasion is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Common Mode of Tax Evasion available as a free PDF download?+
Common Mode of Tax Evasion is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.