Interest, Fee & Penalty by R.P. Garg is a book on Conferenza, priced at ₹1,075 (10% off MRP ₹1,195). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹1,075 · 10% off
- Edition
- 1st, 2023
- Pages
- 512
Interest, Fee & Penalty
by R.P. Garg
Bharat Law House
Book Specifications
- Edition1st, 2023
- Edition
- 1st, 2023
- Pages
- 512
- Chapters
- 20+
About this book
Detailed chapter-by-chapter guide to interest, fee and penalty provisions under Income Tax. Covers self-assessment interest, TDS/TCS defaults, advance tax, refunds, and penalties for various compliance failures.
At a glance
| Edition | 1st, 2023 |
| Pages | 512 |
| Chapters | 20+ |
What's inside
- Interest & Fee at-a-glance charts for quick reference
- Section-wise breakdown: Sections 140A, 201(1A), 206C(7), 220, 234A–H, 244A, 270A, 270AA, 271A, 271AA and related provisions
- Covers self-assessment interest, TDS/TCS failure interest, advance tax, delayed returns, refund interest
- Detailed on penalties for income under-reporting, misreporting, and compliance defaults
- Immunity provisions and prosecution safeguards explained
Who should buy this
- CA/CS students preparing for Tax law or Direct Taxes papers
- Tax professionals needing structured reference on interest and penalty computation
- Those handling compliance and return filing across multiple tax scenarios
Publisher's description
Edition: 1st edn., 2023
ISBN: 978-93-9416-362-1
Pages: 512
Author: R.P. Garg
Chart 1 Interest & Fee
Chart 2 Penalties at a glance
Chapter 1 Interest, Fee and Penalty
Chapter 2 Self assessment interest (Sections 140A & 140B)
Chapter 3 Interest on TDS failure (Section 201(1A))
Chapter 4 Interest on TCS (Section 206C(7))
Chapter 5 Delayed payment of tax (Section 220)
Chapter 6 Interest on delayed or no return (Section 234A)
Chapter 7 Interest on payment of advance tax (Section 234B)
Chapter 8 Interest on short payments in instalments (Section 234C)
Chapter 9 Interest on excess refund (Section 234D)
Chapter 10 Interest on refunds (Section 244A)
Chapter 11 Fee for default in furnishing statements (Section 234E)
Chapter 12 Fee for default in furnishing return (Section 234F)
Chapter 13 Fee for default relating to statement or certificate (Section 234G)
Chapter 14 Fee for default in linking Aadhaar and PAN (Section 234H)
Chapter 15 General principles levying penalty
Chapter 16 Penalty for default in payment of tax (Section 221)
Chapter 17 Penalty for under reporting and misreporting income (Section 270A)
Chapter 18 Immunity from penalty/prosecution (Section 270AA)
Chapter 19 Return related defaults (Section 271 now not existing)
Chapter 20 Failure regarding books (Section 271A)
Chapter 21 Failure regarding international transactions (Section 271AA) &n
Frequently asked questions
What is Interest, Fee & Penalty?+
Detailed chapter-by-chapter guide to interest, fee and penalty provisions under Income Tax. Covers self-assessment interest, TDS/TCS defaults, advance tax, refunds, and penalties for various compliance failures. At a glance Edition 1st, 2023 Pages 512 Chapters 20+ What's inside I
Who is the author of Interest, Fee & Penalty?+
R.P. Garg (Bharat Law House).
How much does Interest, Fee & Penalty cost?+
Interest, Fee & Penalty is available for ₹1075 (MRP ₹1195) on Conferenza, with fast delivery.
Which edition of Interest, Fee & Penalty is this, and is it the latest?+
This listing is the 1st, 2023. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is Interest, Fee & Penalty good for self-study?+
Interest, Fee & Penalty is a book, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Is Interest, Fee & Penalty available as a free PDF download?+
Interest, Fee & Penalty 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.