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Offences and Prosecutions Under Income Tax Law (As amended by Finance Act, 2021)

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Description

Prosecution is a potential weapon in the hands of the Income-tax department to tackle tax evasion. The Income Tax Department always insists on voluntary compliance among the taxpayers to avoid the consequences that result out of non-compliance. Penalties are incurred for the defaults committed by the taxpayers. Apart from penalties, there are offenses that that are prosecuted under the Income Tax Act. Besides the tax evasion, delay or failure of tax return filing, many other offences are liable to prosecution that the taxpayers should be aware of, to avoid the severe outcomes. This book aims at standardizing the procedure for processing cases for prosecution and also ensuring proper guide in the matter. Latest guidelines for compounding of offences as approved by he CBDT have been incorporated.  New guidelines on procedure for identification and processing for prosecution are also incorporated.
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Table of Contents

Chapter     1 : Introduction
Chapter     2 : Evolution of Law relating to Prosecutions
Chapter     3 : Offences liable for Prosecutions under Income Tax Act
Chapter     4 : Contravention of order made to in Second Proviso to Section 132(1) or 132(3) in case of Search and Seizure
Chapter     5 : Failure to Afford Necessary facility to Authorized Officer to Inspect Books of Account or Other Documents as Required under section 132(1)                              (II B) [Section 275 B]
Chapter     6 : Removal, Concealment, Transfer or Delivery of Property of Thwart (Avoid) Tax Recovery [Section 276]
Chapter     7 : Failure to Comply with Provisions of Section 178(1) and (3) Dealing with Company in Liquidation [Section 276 A]
Chapter     8 : Failure to Comply with Provisions of Section 269 AB or Section 269-I [Section 276 AA] 
Chapter     9 : Failure to Comply with Provisions of Section 269 UC, 269 UE and 269 UL [Section 276 AB]
Chapter    10 : Failure to Pay Tax to the Credit of Central Government under Chapter XXII-B [Section 276 B]
Chapter  11 to Chapter  48


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Author Details

Ram Dutt Sharma, got his post-graduation (M.Sc.) from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and presently working as Income Tax Officer in Faridabad. 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 unit, Special Range, TDS Wing, Investigation Wing, Intelligence and Criminal Investigation etc. He has been contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations. He is the author of number of books on direct taxes, namely Computation of income from salary under income tax law with tax planning, Computation of income from house property, Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law, Taxation of Non-Resident Indians under income-tax law etc. which have been highly appreciated by the readers.

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