Table of Contents:
- Introduction
- Imposition of Penalties: General Principles
- Penalty for Non-Filing or Delay in Filiing Return: Section 271(1)(A) & 271(2)
- Penalty u/s 271(1)(b): Failure to Comply with Notices
- Concealment of Income: Penalty under Section 271(1)(c)
- Penalties on Firms
- Exception and Limitation to Levy of Penalty: Section 271(3), 271(4) & 271(5)
- Penalties for failure to furnish Annual Information Return, Infringement of Fringe Benefits Tax, and Banking Cash Transaction
- Failure to PaySelf-Assessment Tax - Penalty Under Section 140A(3)
- Penalty when Tax is in Default: Section 221
- Penalty and Interest Leaviable in respect of Decution and Collection of Tax at Source
- Penalties Leaviable in Search and Seizure Cases
- Other Penalties
- Enforcong Attendance and Production of Evidence: Section 131
- Procedural Provisions relating to Penalty: Section 274
- Limitation for Completing Penalty Proceedings: Section 275
- Interest Chargeable in Search Cases
- Default in Filing Return: Interest under Section 234A
- Default in Payment of Advance Tax: Interest Under Section 234B
- Deferement of Advance Tax Under Section 234C
- Interest on Excess Refund: Section 234D
- Failure to Deduct or Pay Tax Deduction at Source Interest under SEction 201(1A)
- Default in Payment of Tax by Due Date - Interest Under Section 220(2)
- Refunds: Interest under Section 244A
- Reduction of Waiver of Penalty: Section 273A, Income Tax Act and Section 18B, Wealth Tax Act
- Penalties under the Wealth Tax Act, 1957
- Failure to Furnish Returns: Interest under Section 17B, Wealth Tax Act
- Default in Payment of Tax: Section 31(2), Wealth Tax Act
- Refund on Appeal, Revision, Rectification, Etc. Interest under Section 34A, Wealth Tax Act
- Penalties and Interest under Gift Tax Act, 1958 [Delected W.e.f 1-1-1998]
- Prosecution Provision Under Income Tax Act
- Failure to Deposit Tax Deduction or Collected
- Wilful attempt to evade tax, Penalty or Interest: Prosecution under Section 276C
- Failure to furnish returns: Prosecution under Section 276CC
- False Statement in Verification, etc: Prosecution Under Sections 277 & 277A
- Offences by Companies, Firm & HUF and Prosecution: Section 278B and 278C, Income Tax Act
- Procedural Provision Relating to Prosecution
- Misscellaneous Provisions Relating to Prosecution
- Prosecution under the Indian Penal Code
- Prosecution Relating to Search & Seizure Cases
- General issues Regarding Prosecution under the Income Tax Act
- Prosecution under Gift Tax Act
- Prosecution under the Wealth Tax Act
- A critical look at the Penalty Provisions
Commercial's Penalties & Prosecution under Direct Tax Laws by S. R. Kharabanda, Prem Nath and Adv. V. Gopalan
- Publisher: Commercial Law Publisher
- Book Code: 9788193663165
- Availability: 10
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Rs1,995.00