Offences & Prosecutions Under Income-Tax Law | RAM DUTT SHARMA | Commercial Law Publishers | 2022 Paperback Edition

This book offers a detailed exploration of the legal framework surrounding offences and prosecutions under Income Tax Law. Authored by Ram Dutt Sharma, a seasoned expert in tax law, it provides a comprehensive understanding of the criminal aspects of non-compliance with income tax regulations.

Key Features:

• Thorough Coverage: Explains various offences under the Income Tax Act, including concealment of income, false statements, and non-payment of taxes.
• Prosecution Procedures: Step-by-step guide on the procedures for initiating and defending prosecutions under income tax law.
• Finance Act Amendments: Incorporates updates from recent amendments to ensure relevance and accuracy.
• Judicial Insights: Analysis of significant case laws to illustrate the interpretation and application of prosecution provisions.
• Practical Examples: Real-world scenarios to help readers understand the implications of offences and defenses available under the law.
• Audience: Designed for tax practitioners, legal advisors, accountants, and taxpayers seeking to understand the criminal repercussions of tax non-compliance.

This book is an invaluable resource for professionals who deal with the legal aspects of tax compliance and enforcement, offering clarity on how to navigate the complexities of offences and prosecutions in the Indian tax system.