Offences & Prosecutions Under Income Tax Law

Name: Offences & Prosecutions Under Income Tax Law
Brand: commerciallawpublishers
SKU: offences-and-prosecu-mjpges8z-jvgy
Price: 440 INR
Availability: InStock
Author: Ram Dutt Sharma
ISBN: 978-93-56030-69-5

by Ram Dutt Sharma (Author)| Publisher: commerciallawpublishers

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Product Details

ISBN-13

978-93-56030-69-5

Publisher

commerciallawpublishers

Language

English

Edition

3rd Edition 2022

About the Author

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

About the Book

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.