Offences & Prosecution under Income-tax Act by R.P. Garg is a Practice book on Income Tax on Conferenza, priced at ₹895 (10% off MRP ₹995). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹895 · 10% off
- Course
- Practice
- Subject
- Income Tax
- Edition
- 1st edn., 2023
- Pages
- 400
Offences & Prosecution under Income-tax Act
by R.P. Garg
Bharat Law House
Book Specifications
- Edition1st edn., 2023
- Edition
- 1st edn., 2023
- Pages
- 400
- Chapters
- 26
- Subject
- Income Tax Law (Offences & Prosecution)
About this book
Detailed reference on offences and prosecution under the Income-tax Act. Covers 26 chapters on tax violations, penalties, defences, and procedural rules. For CA/CS/CMA students and tax professionals handling compliance and litigation matters.
At a glance
| Edition | 1st edn., 2023 |
| Pages | 400 |
| Chapters | 26 |
| Subject | Income Tax Law (Offences & Prosecution) |
What's inside
- Tax offences: failure to file returns, fraudulent transfers, cash deposits
- Prosecution procedures: sanction, compounding, non-cognizable offences
- Defences: reasonable cause exemption, immunity provisions
- Liability by entity type: companies, firms, HUFs, associations
- Presumptions in law: valuables, books, culpable mental state
- Evidence rules: proof of entries in records and documents
Who should buy this
- CA/CS/CMA students preparing for Practice subjects
- Tax consultants and advocates handling income-tax disputes
- Compliance professionals managing offence prevention
- Assessees facing investigation or prosecution proceedings
Publisher's description
Edition: 1st edn., 2023
ISBN: 978-93-9416-356-0
Pages: 400
Author: R.P. Garg
Chart Offences & Prosecution
Chapter 1 Tax offences — Failure to frauds
Chapter 2 Contravention of section 132 order (Section 275A)
Chapter 3 Failure to comply with section 132(1)(iib) (Section 275B)
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Chapter 4 Fraudulent transfer preventing tax recovery (Section 276)
Chapter 5 Failure to comply with section 178(1) and (3) (Section 276A)
Chapter 6 Fails to comply with 269UC or 269UL(2) (Section 276AB)
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Chapter 7 Failure to pay tax deducted at source (Section 276B)
Chapter 8 Failure to pay tax collected at source (Section 276BB)
Chapter 9 Willful evading tax and the payment (Section 276C)
Chapter 10 Fails to furnish tax returns (Section 276CC)
Chapter 11 Failure to file return in search cases (Section 276CCC)
Chapter 12 Wilful failure to produce accounts/documents (Section 276D)
Chapter 13 Taking repaying cash deposits (Omitted Section 276DD)
Chapter 14 False statement in verification (Section 277)
Chapter 15 Falsification of books of account or document, etc. (Section 277A)
Chapter 16 Abetment (Section 278)
Chapter 17 Successive offences (Section 278A)
Chapter 18 Reasonable cause exemption (Section 278AA)
Chapter 19 Immunity (Section 278AB)
Chapter 20 Offences by companies firms and associations of persons (Section 278B)
Chapter 21 Offences by HUFs (Section 278C)
Chapter 22 Presumption as to valuables and books (Section 278D)
Chapter 23 Presumption of culpable mental state (Section 278E)
Chapter 24 Sanction & compounding (Section 279)
Chapter 25 Non-cognizable offence (Section 279A)
Chapter 26 Proof of entries in records or documents (Section 279B) &
Frequently asked questions
What is Offences & Prosecution under Income-tax Act?+
Detailed reference on offences and prosecution under the Income-tax Act. Covers 26 chapters on tax violations, penalties, defences, and procedural rules. For CA/CS/CMA students and tax professionals handling compliance and litigation matters. At a glance Edition 1st edn., 2023 Pa
Who is the author of Offences & Prosecution under Income-tax Act?+
R.P. Garg (Bharat Law House).
How much does Offences & Prosecution under Income-tax Act cost?+
Offences & Prosecution under Income-tax Act is available for ₹895 (MRP ₹995) on Conferenza, with fast delivery.
Which exam is Offences & Prosecution under Income-tax Act for?+
Practice — Income Tax.
Which edition of Offences & Prosecution under Income-tax Act is this, and is it the latest?+
This listing is the 1st edn., 2023. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is Offences & Prosecution under Income-tax Act good for self-study of Income Tax?+
Offences & Prosecution under Income-tax Act 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. Offences & Prosecution under Income-tax Act by R.P. Garg 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 Offences & Prosecution under Income-tax Act available as a free PDF download?+
Offences & Prosecution under Income-tax Act 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.