Offences & Prosecutions Under Income Tax Law

Offences & Prosecutions Under Income Tax Law

Prosecution is a potential weapon in the hands of the Income-tax department to tackle tax evasion. The Income Tax Department always insists on voluntary compliance among the taxpayers to avoid the consequences that result out of non-compliance. Apart from penalties, there are offences that are prosecuted under the Income Tax Act. In this book an attempt has been made to give an overview of the provisions relating to offences and Prosecutions under the Incometax Act and also an attempt has been made to compile an exhaustive check-list for the department as well as professionals.