Offences & Prosecutions Under Income Tax Law is a Practice book on Income Tax on Conferenza, priced at ₹440 (20% off MRP ₹550). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹440 · 20% off
- Course
- Practice
- Subject
- Income Tax
Offences & Prosecutions Under Income Tax Law
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
Offences and Prosecutions under Income Tax Law by Ram Dutt Sharma covers the penal provisions of the Income Tax Act, 1961 and the procedure for prosecuting them, with a section-wise treatment of Sections 275A to 280D. This 3rd edition is updated as amended by the Finance Act, 2022.
At a glance
| Edition | 3rd edition |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2022 |
| Covers | Sections 275A to 280D, Income Tax Act, 1961 |
| Publisher | Commercial Law Publishers |
What's inside
- Classification and nature of offences under the Income Tax Act, from procedural lapses to serious evasion
- Section-wise analysis of Sections 275A to 280D relating to prosecution
- Offences for non-filing of returns, false statements, falsification of documents and obstruction of tax authorities
- Prosecution for wilful attempt to evade tax, penalty or interest, and compounding of offences
- Procedural requirements for initiating prosecution, rights of the accused and criminal law principles applied to tax cases
- Landmark judicial rulings, CBDT circulars and guidelines, with practical compliance measures
Who should buy this
- Advocates and chartered accountants handling tax prosecution matters
- Taxpayers who have received a prosecution or compounding notice
- Students and officers studying the penal side of income tax law
Publisher's description
This 3rd edition of Offences & Prosecutions under Income Tax Law, authored by Ram Dutt Sharma, provides a comprehensive and practical guide to the penal provisions, prosecution procedures, and legal consequences of non-compliance with the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it explains the various offences that may attract prosecution, the statutory framework for initiating proceedings, and the judicial interpretations shaping this area of law.
The book offers a detailed section-wise analysis of offence provisions, from minor procedural lapses to serious cases of tax evasion, supported by case laws, CBDT circulars, and practical insights. It also addresses the safeguards available to taxpayers and the conditions under which prosecution may be avoided.
The content covers:
• Classification and nature of offences under the Income Tax Act
• Detailed analysis of Sections 275A to 280D relating to prosecution
• Offences relating to non-filing of returns, false statements, document falsification, and obstruction of tax authorities
• Prosecution for wilful attempt to evade tax, penalty, or interest
• Interaction with penalty provisions and compounding of offences
• Procedural requirements for initiating prosecution
• Rights of the accused and principles of criminal jurisprudence in tax cases
• Landmark judicial rulings interpreting prosecution provisions
• CBDT circulars, notifications, and relevant guidelines
• Practical compliance measures to avoid offences and prosecution
This edition is particularly suitable for:
• Chartered accountants, tax practitioners, and advocates engaged in tax litigation and advisory work
• Corporate legal and compliance teams handling tax-related offences
• Law and commerce students studying enforcement mechanisms under tax laws
• Taxpayers seeking clarity on their rights, obligations, and risks in prosecution matters
Whether used for compliance management, litigation preparation, or academic study, this updated edition serves as an authoritative and practical reference on offences and prosecutions under the Income Tax Act, 1961.
Frequently asked questions
What is Offences & Prosecutions Under Income Tax Law?+
Offences and Prosecutions under Income Tax Law by Ram Dutt Sharma covers the penal provisions of the Income Tax Act, 1961 and the procedure for prosecuting them, with a section-wise treatment of Sections 275A to 280D. This 3rd edition is updated as amended by the Finance Act, 202
How much does Offences & Prosecutions Under Income Tax Law cost?+
Offences & Prosecutions Under Income Tax Law is available for ₹440 (MRP ₹550) on Conferenza, with fast delivery.
Which exam is Offences & Prosecutions Under Income Tax Law for?+
Practice — Income Tax.
Is Offences & Prosecutions Under Income Tax Law good for self-study of Income Tax?+
Offences & Prosecutions Under Income Tax Law 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 & Prosecutions Under Income Tax Law 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 & Prosecutions Under Income Tax Law available as a free PDF download?+
Offences & Prosecutions Under Income Tax Law 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.