Common Mode of Tax Evasion (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹830 (20% off MRP ₹1,036). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹830 · 20% off
- Course
- Practice
- Subject
- Income Tax
Common Mode of Tax Evasion (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
A reference on how tax is evaded in practice, the techniques and loopholes used, and the legal consequences and preventive measures under Indian direct tax law. This 2024 edition is updated with all amendments made by the Finance (No. 2) Act, 2024.
At a glance
| Edition | 2024 Edition |
| Author | Ram Dutt Sharma |
| Amended by | The Finance (No. 2) Act, 2024 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- What "tax evasion" means under Indian law, and how it differs from tax planning and tax avoidance
- Common evasion practices in business, profession and other sources of income: concealing income, inflating expenses, misusing exemptions and deductions
- Manipulation of books of accounts, fake invoices, unaccounted cash transactions and benami arrangements
- International tax evasion and the use of offshore entities
- Provisions to detect and penalise evasion under the Income Tax Act, 1961, and the role of authorities in investigation, search and seizure
- Penalties, prosecution, compounding of offences, and judicial pronouncements on anti-evasion enforcement
Who should buy this
- Tax administrators and enforcement officers investigating evasion
- Legal professionals and compliance officers assessing exposure
- Chartered accountants who need to recognise red flags 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 (Soft Copy)?+
A reference on how tax is evaded in practice, the techniques and loopholes used, and the legal consequences and preventive measures under Indian direct tax law. This 2024 edition is updated with all amendments made by the Finance (No. 2) Act, 2024. At a glance Edition 2024 Editio
How much does Common Mode of Tax Evasion (Soft Copy) cost?+
Common Mode of Tax Evasion (Soft Copy) is available for ₹830 (MRP ₹1036) on Conferenza, with fast delivery.
Which exam is Common Mode of Tax Evasion (Soft Copy) for?+
Practice — Income Tax.
Is Common Mode of Tax Evasion (Soft Copy) good for self-study of Income Tax?+
Common Mode of Tax Evasion (Soft Copy) 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 (Soft Copy) 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 (Soft Copy) available as a free PDF download?+
Common Mode of Tax Evasion (Soft Copy) 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.