Offences & Prosecutions Under Income Tax Law

Author: Ram Dutt Sharma

Year:  2022

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. Apart from penalties, there are offences that are prosecuted under the Income Tax Act. In this book an attempt has been made to give an overview of the provisions relating to offences and Prosecutions under the Income tax Act and also an attempt has been made to compile an exhaustive check-list for the department as well as professionals.

This book aims at standardizing the procedures for processing cases for prosecution and also ensuring proper guide in the matter. Latest guidelines for compounding of offences as approved by the CBDT have been incorporated. New guidelines on procedure for identification and processing for prosecution are also incorporated.

This book has also brought into focus provisions contained in other enactments with special reference to Indian Penal Code and Criminal Procedure Code. Relevant case laws and circulars-instructions of the CBDT have also been made part of this book. The amendments made by the Finance Act, 2022 have been incorporated at appropriate places in this book.