TAX PROSECUTION Under Income tax, GST and Black Money Law by Gagan Kumar – 4th Edition 2024

Description

Updated for the Finance Act, 2023, this book is an easy reference and how to do guide for handling prosecution matters under the Income-tax Act, 1961. This book would be of immense help to Chartered Accountants and other tax practitioners who generally do not practice before the trial courts. It covers the journey of prosecution provisions and how it evolved over a period of time.
Key Features
• Contains detailed analysis of the offences which are subject matter of prosecution
• Step by Step guide to deal with tax prosecutions
• Complete discussion along with case laws on provisions dealing with tax prosecution
• Covers aspects of the Code of Criminal Procedure, 1973 vis-a-vis the Income Tax Act, 1961
• Includes provisions relating to Arrest and Bail under the GST
• Includes offences and prosecutions under the Black Money Act, 2015