Taxation of undisclosed income is a Practice book on Income Tax on Conferenza, priced at ₹556 (20% off MRP ₹695). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹556 · 20% off
- Course
- Practice
- Subject
- Income Tax
Taxation of undisclosed income
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Taxation of Undisclosed Income under Income Tax Law by Ram Dutt Sharma explains how income that was never declared is detected, assessed and taxed under the Income Tax Act, 1961, together with the penalties and prosecution that follow. This 5th edition is updated as amended by the Finance Act, 2022.
At a glance
| Edition | 5th edition |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2022 |
| Covers | Sections 68 to 69D and related provisions |
| Publisher | Commercial Law Publishers |
What's inside
- Definition and scope of undisclosed income under the various provisions, including the special provisions in Sections 68 to 69D
- Powers of tax authorities to detect and assess undisclosed income
- Assessment procedures for undisclosed income in search and survey cases, with computation methods and evidentiary requirements
- Tax implications of cash deposits, unrecorded sales, benami transactions and unexplained investments
- Interaction with penalty and prosecution provisions, and the procedural safeguards open to taxpayers
- Judicial rulings, CBDT circulars and notifications, with preventive measures and documentation practices
Who should buy this
- Chartered accountants and advocates defending additions for unexplained income
- Taxpayers facing scrutiny over cash deposits or unexplained investments
- Students and officers studying search, survey and block assessment
Publisher's description
This 5th edition of Taxation of Undisclosed Income under Income Tax Law, authored by Ram Dutt Sharma, offers a comprehensive and practical guide to the provisions, procedures, and implications of taxing undisclosed income under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, the book examines the statutory framework for detection, assessment, and taxation of income that has not been declared to the authorities, along with relevant penalties and prosecution provisions.
The book integrates legal provisions with judicial interpretations, CBDT circulars, and practical examples to provide readers with a complete understanding of how undisclosed income is identified and taxed. It also covers procedural safeguards available to taxpayers and the role of investigation and assessment authorities.
The content covers:
• Definition and scope of “undisclosed income” under various provisions
• Powers of tax authorities to detect and assess undisclosed income
• Assessment procedures for undisclosed income in search and survey cases
• Interaction with penalty and prosecution provisions
• Computation methods and evidentiary requirements
• Tax implications of cash deposits, unrecorded sales, benami transactions, and unexplained investments
• Special provisions under Sections 68 to 69D
• Judicial rulings interpreting undisclosed income taxation
• CBDT circulars, notifications, and practical compliance guidance
• Preventive measures and documentation practices to avoid disputes
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and advocates dealing with assessment and litigation
• Corporate tax teams and compliance officers managing high-value transactions
• Law and commerce students studying Indian taxation laws
• Taxpayers seeking to understand risks and consequences related to undisclosed income
Whether used for advisory, litigation, compliance, or academic purposes, this updated edition serves as an authoritative and practical reference on the taxation of undisclosed income under the Income Tax Act, 1961.
Frequently asked questions
What is Taxation of undisclosed income?+
Taxation of Undisclosed Income under Income Tax Law by Ram Dutt Sharma explains how income that was never declared is detected, assessed and taxed under the Income Tax Act, 1961, together with the penalties and prosecution that follow. This 5th edition is updated as amended by th
How much does Taxation of undisclosed income cost?+
Taxation of undisclosed income is available for ₹556 (MRP ₹695) on Conferenza, with fast delivery.
Which exam is Taxation of undisclosed income for?+
Practice — Income Tax.
Is Taxation of undisclosed income good for self-study of Income Tax?+
Taxation of undisclosed income 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. Taxation of undisclosed income 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 Taxation of undisclosed income available as a free PDF download?+
Taxation of undisclosed income 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.