• Commercial's Penalties and Prosecution under Direct Tax Laws by S. R. Kharabanda, Prem Nath and Adv. V. Gopalan

This is an excellant reference book for all Taxation Professionals and Chartered Accountants. It covers all the important topics related to Penalties and Prosecution under the Income Tax Act and Rules as amended by the Finance Act, 2017

Table of Contents:

  1. Introduction
  2. Imposition of Penalties: General Principles
  3. Penalty for Non-Filing or Delay in Filiing Return: Section 271(1)(A) & 271(2)
  4. Penalty u/s 271(1)(b): Failure to Comply with Notices
  5. Concealment of Income: Penalty under Section 271(1)(c)
  6. Penalties on Firms
  7. Exception and Limitation to Levy of Penalty: Section 271(3), 271(4) & 271(5)
  8. Penalties for failure to furnish Annual Information Return, Infringement of Fringe Benefits Tax, and Banking Cash Transaction
  9. Failure to PaySelf-Assessment Tax - Penalty Under Section 140A(3)
  10. Penalty when Tax is in Default: Section 221
  11. Penalty and Interest Leaviable in respect of Decution and Collection of Tax at Source
  12. Penalties Leaviable in Search and Seizure Cases
  13. Other Penalties
  14. Enforcong Attendance and Production of Evidence: Section 131
  15. Procedural Provisions relating to Penalty: Section 274
  16. Limitation for Completing Penalty Proceedings: Section 275
  17. Interest Chargeable in Search Cases
  18. Default in Filing Return: Interest under Section 234A
  19. Default in Payment of Advance Tax: Interest Under Section 234B
  20. Deferement of Advance Tax Under Section 234C
  21. Interest on Excess Refund: Section 234D
  22. Failure to Deduct or Pay Tax Deduction at Source Interest under SEction 201(1A)
  23. Default in Payment of Tax by Due Date - Interest Under Section 220(2)
  24. Refunds: Interest under Section 244A
  25. Reduction of Waiver of Penalty: Section 273A, Income Tax Act and Section 18B, Wealth Tax Act
  26. Penalties under the Wealth Tax Act, 1957
  27. Failure to Furnish Returns: Interest under Section 17B, Wealth Tax Act
  28. Default in Payment of Tax: Section 31(2), Wealth Tax Act
  29. Refund on Appeal, Revision, Rectification, Etc. Interest under Section 34A, Wealth Tax Act
  30. Penalties and Interest under Gift Tax Act, 1958 [Delected W.e.f 1-1-1998]
  31. Prosecution Provision Under Income Tax Act
  32. Failure to Deposit Tax Deduction or Collected
  33. Wilful attempt to evade tax, Penalty or Interest: Prosecution under Section 276C
  34. Failure to furnish returns: Prosecution under Section 276CC
  35. False Statement in Verification, etc: Prosecution Under Sections 277 & 277A
  36. Offences by Companies, Firm & HUF and Prosecution: Section 278B and 278C, Income Tax Act
  37. Procedural Provision Relating to Prosecution
  38. Misscellaneous Provisions Relating to Prosecution
  39. Prosecution under the Indian Penal Code
  40. Prosecution Relating to Search & Seizure Cases
  41. General issues Regarding Prosecution under the Income Tax Act
  42. Prosecution under Gift Tax Act
  43. Prosecution under the Wealth Tax Act
  44. A critical look at the Penalty Provisions

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Commercial's Penalties and Prosecution under Direct Tax Laws by S. R. Kharabanda, Prem Nath and Adv. V. Gopalan

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