Prosecution under the Income Tax Act
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.
Contains detailed analysis of the offences which are subject matter of prosecution
Step by Step guide to deal with tax prosecutions
Complete discussion alongwith 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
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