Offences & Prosecutions Under Income Tax Law

Offences & Prosecutions Under Income Tax Law is a detailed guide that navigates the complex legal and procedural landscape surrounding tax offences in India. The book explains various types of offences, including concealment of income, failure to furnish returns, and fraudulent tax practices, along with the corresponding penalties and prosecution mechanisms.

It provides an in-depth look at Sections 276C, 277, 278, and related provisions, detailing the roles and powers of tax authorities during investigation, evidence collection, and prosecution. The book emphasizes procedural safeguards for taxpayers, highlighting the balance between enforcement and rights protection.

With practical insights, case studies, and statutory references, this book assists professionals in identifying risk areas, understanding liability, and managing prosecution processes effectively. It is particularly valuable for tax lawyers, chartered accountants, corporate compliance officers, and professionals involved in tax litigation.

By integrating legal principles with procedural clarity, the book ensures readers are equipped to handle offences under the Income Tax Act confidently, reducing the risk of non-compliance and legal exposure