Bharat’s Offences & Prosecution under Income-tax Act by R.P. Garg – 1st Edition 2023

Chapter 1      Tax offences — Failure to frauds

Chapter 2      Contravention of section 132 order (Section 275A)

Chapter 3      Failure to comply with section 132(1)(iib) (Section 275B)

Chapter 4      Fraudulent transfer preventing tax recovery (Section 276)

Chapter 5      Failure to comply with section 178(1) and (3) (Section 276A)

Chapter 6      Fails to comply with 269UC or 269UL(2) (Section 276AB)

Chapter 7      Failure to pay tax deducted at source (Section 276B)

Chapter 8      Failure to pay tax collected at source (Section 276BB)

Chapter 9      Willful evading tax and the payment  (Section 276C)

Chapter 10    Fails to furnish tax returns  (Section 276CC)

Chapter 11    Failure to file return in search cases (Section 276CCC)

Chapter 12    Wilful failure to produce accounts/documents (Section 276D)

Chapter 13    Taking repaying cash deposits (Omitted Section 276DD)

Chapter 14    False statement in verification (Section 277)

Chapter 15    Falsification of books of account or document, etc. (Section 277A)

Chapter 16    Abetment (Section 278)

Chapter 17    Successive offences (Section 278A)

Chapter 18    Reasonable cause exemption (Section 278AA)

Chapter 19    Immunity (Section 278AB)

Chapter 20    Offences by companies firms and associations of persons (Section 278B)

Chapter 21    Offences by HUFs (Section 278C)

Chapter 22    Presumption as to valuables and books (Section 278D)

Chapter 23    Presumption of culpable mental state (Section 278E)

Chapter 24    Sanction & compounding (Section 279)

Chapter 25    Non-cognizable offence (Section 279A)

Chapter 26    Proof of entries in records or documents (Section 279B)

Chapter 27    Disclosure public servant (Section 280)

Chapter 28    Strengthen prosecution and trial of cases (Sections 280A-280D, 292)

Chapter 29    Power to tender immunity from prosecution (Section 291)

Chapter 30    Code of Criminal Procedure & Probation of Offenders Act (Section 292A)

Chapter 31    Powers of High Court (Section 482-483 Cr.PC)

Appendix 1   Sections of IPC/Cr.PC & Articles in Constitution of India