Books : New Arrivals
INCOME TAX PENALTIES LAW & PRACTICE Income Tax Act 2025 & Income Tax Act 1961 As Amended by Finance Act 2026 by G C Das IRS ( Retd.)1st Edn. 2026
Code: 6657
Price: 1395.00 1185.00
Postage Charges: : NULL
Author Name: G.C. Das IRS (Retd.)
Description:
IMPORTANT TOPICS COVERED IN THE BOOK
- Principles governing the interpretation of penal provisions under tax law
- Critical aspects relating to the integration of assessment and penalty proceedings
- Comprehensive analysis of various issues governing the initiation and imposition of penalty for under-reporting and misreporting of income under section 439 (S.270A)
- Waiver of penalty and grant of immunity from prosecution under section 440(S.270AA of 1961 Act.)
- Critical analysis of penalties under sections 444,(271AAD), 450(271D),451 ( 272DA) and 453 (272E) of the Income-tax Act 2025 and Income-tax Act 1961
- Comprehensive analysis of penalties under the block assessment scheme
- Powers of reduction and waiver of penalties under section 469(273A)
- Procedure for imposition of penalties, including the concepts of natural justice and reasonable cause
- Limitation provisions governing the imposition of penalties