Income Tax Penalties – Law & Practice | Comparative Commentary on the Income-tax Act, 2025 & Income-tax Act, 1961 (Finance Act, 2026)
Author
G.C. Das, I.R.S. (Retd.)
Publisher
Asia Law House
Edition
As Amended by Finance Act, 2026
Year
2026
Why Choose This Book?
This comprehensive commentary is an indispensable resource for tax professionals navigating the evolving penalty regime under the Income-tax Act, 2025 and the Income-tax Act, 1961. It offers a comparative analysis of both legislations, explains the principles governing penal provisions, and provides practical guidance on penalty proceedings, waiver, immunity, block assessments, limitation, and natural justice. Ideal for Chartered Accountants, tax advocates, departmental officers, consultants, and corporate tax teams.
About the Book
Income Tax Penalties – Law & Practice explains the legal framework governing the initiation, levy, waiver, and adjudication of penalties under India's income tax laws. The book compares the provisions of the Income-tax Act, 2025 with the corresponding provisions of the Income-tax Act, 1961 as amended by the Finance Act, 2026. It covers under-reporting and misreporting of income, penalty proceedings, immunity from prosecution, block assessments, waiver and reduction of penalties, limitation periods, and procedural safeguards including principles of natural justice. Written by former IRS officer G.C. Das, the book combines conceptual clarity with practical insights for effective tax litigation and compliance.
Related Subjects
- Income Tax Law
- Tax Penalties & Prosecution
- Tax Litigation
- Direct Tax Practice
- Finance Act, 2026
Website Hashtags
#IncomeTax #IncomeTaxAct2025 #IncomeTaxAct1961 #FinanceAct2026 #TaxPenalties #DirectTaxes #TaxLitigation #TaxCompliance #CharteredAccountants #TaxProfessionals #GCDas #AsiaLawHouse #LawBooks #9789356369856
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