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Offences & Prosecution under Income-Tax Act

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Author : R.P. Garg

EDN.: 1st, 2023

ISBN: 978-93-9416-356-0

Pages: 400

HSN/SAC Code49011010
SKU: TG-BPG-OPUITA Categories: , , , , ,

Description

Contents at a glance

Content Description Page No.
Chart Offences & Prosecution 1
Chapter 1 Tax offences — Failure to frauds 7
Chapter 2 Contravention of section 132 order (Section 275A) 48
Chapter 3 Failure to comply with section 132(1)(iib) (Section 275B) 53
Chapter 4 Fraudulent transfer preventing tax recovery (Section 276) 58
Chapter 5 Failure to comply with section 178(1) and (3) (Section 276A) 61
Chapter 6 Fails to comply with 269UC or 269UL(2) (Section 276AB) 66
Chapter 7 Failure to pay tax deducted at source (Section 276B) 78
Chapter 8 Failure to pay tax collected at source (Section 276BB) 91
Chapter 9 Willful evading tax and the payment (Section 276C) 96
Chapter 10 Fails to furnish tax returns (Section 276CC) 120
Chapter 11 Failure to file return in search cases (Section 276CCC) 133
Chapter 12 Wilful failure to produce accounts/documents (Section 276D) 139
Chapter 13 Taking repaying cash deposits (Omitted Section 276DD) 146
Chapter 14 False statement in verification (Section 277) 152
Chapter 15 Falsification of books of account or document, etc. (Section 277A) 166
Chapter 16 Abetment (Section 278) 173
Chapter 17 Successive offences (Section 278A) 180
Chapter 18 Reasonable cause exemption (Section 278AA) 183
Chapter 19 Immunity (Section 278AB) 187
Chapter 20 Offences by companies firms and associations of persons (Section 278B) 192
Chapter 21 Offences by HUFs (Section 278C) 207
Chapter 22 Presumption as to valuables and books (Section 278D) 215
Chapter 23 Presumption of culpable mental state (Section 278E) 221
Chapter 24 Sanction & compounding (Section 279) 232
Chapter 25 Non-cognizable offence (Section 279A) 279
Chapter 26 Proof of entries in records or documents (Section 279B) 286
Chapter 27 Disclosure public servant (Section 280) 288
Chapter 28 Strengthen prosecution and trial of cases (Sections 280A-280D, 292) 293
Chapter 29 Power to tender immunity from prosecution (Section 291) 321
Chapter 30 Code of Criminal Procedure & Probation of Offenders Act (Section 292A) 326
Chapter 31 Powers of High Court (Section 482-483 Cr.PC) 331

Additional information

Publisher

Bharat

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