Interest, Fee and Penalty by R P Garg | Under Income tax act | As amended by finance act 2023 | tax for Professionals | Bharat Law House | 1st Edition | 2023

Interest, Fee and Penalty by R. P. Garg (1st Edition, 2023), published by Bharat Law House, is a detailed and authoritative guide to the provisions of the Income Tax Act relating to interest, late fees, and penalties. Updated with all changes introduced by the Finance Act, 2023, this book offers clear explanations, practical illustrations, and expert interpretations designed specifically for tax professionals, consultants, and legal practitioners.

The book simplifies complex statutory provisions, covering levy of interest for delays, computation rules, penalty structures, recent judicial pronouncements, and compliance obligations. With its structured commentary and practitioner-friendly approach, this edition serves as an essential reference tool for anyone dealing with assessments, appeals, tax planning, or litigation under the Income Tax Act.