{"product_id":"income-tax-penalties-law-practice-das-9856","title":"Income Tax Penalties – Law \u0026 Practice | Comparative Commentary on the Income-tax Act, 2025 \u0026 Income-tax Act, 1961 (Finance Act, 2026)","description":"\u003ch3 data-section-id=\"iqfnqr\" data-start=\"170\" data-end=\"180\" class=\"PDq2pG_selectionAnchorContainer\"\u003eAuthor\u003cspan aria-hidden=\"true\" class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp data-start=\"182\" data-end=\"210\"\u003eG.C. Das, I.R.S. (Retd.)\u003c\/p\u003e\n\u003ch3 data-section-id=\"xqibjc\" data-start=\"212\" data-end=\"225\"\u003ePublisher\u003c\/h3\u003e\n\u003cp data-start=\"227\" data-end=\"245\"\u003eAsia Law House\u003c\/p\u003e\n\u003ch3 data-section-id=\"u7hb5e\" data-start=\"247\" data-end=\"258\"\u003eEdition\u003c\/h3\u003e\n\u003cp data-start=\"260\" data-end=\"295\"\u003eAs Amended by \u003cstrong data-start=\"274\" data-end=\"295\"\u003eFinance Act, 2026\u003c\/strong\u003e\u003c\/p\u003e\n\u003ch3 data-section-id=\"ynz92h\" data-start=\"297\" data-end=\"305\"\u003eYear\u003c\/h3\u003e\n\u003cp data-start=\"307\" data-end=\"315\"\u003e2026\u003c\/p\u003e\n\u003ch3 data-section-id=\"1wgo899\" data-start=\"317\" data-end=\"342\"\u003eWhy Choose This Book?\u003c\/h3\u003e\n\u003cp data-start=\"344\" data-end=\"866\"\u003eThis 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.\u003c\/p\u003e\n\u003ch3 data-section-id=\"zmqxej\" data-start=\"868\" data-end=\"886\"\u003eAbout the Book\u003c\/h3\u003e\n\u003cp data-start=\"888\" data-end=\"1606\"\u003e\u003cem data-start=\"888\" data-end=\"927\"\u003eIncome Tax Penalties – Law \u0026amp; Practice\u003c\/em\u003e 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.\u003c\/p\u003e\n\u003ch3 data-section-id=\"u9qxc6\" data-start=\"1608\" data-end=\"1628\"\u003eRelated Subjects\u003c\/h3\u003e\n\u003cul data-start=\"1630\" data-end=\"1735\"\u003e\n\u003cli data-section-id=\"1hhwkho\" data-start=\"1630\" data-end=\"1646\"\u003eIncome Tax Law\u003c\/li\u003e\n\u003cli data-section-id=\"blumj3\" data-start=\"1647\" data-end=\"1676\"\u003eTax Penalties \u0026amp; Prosecution\u003c\/li\u003e\n\u003cli data-section-id=\"1gjzlpj\" data-start=\"1677\" data-end=\"1693\"\u003eTax Litigation\u003c\/li\u003e\n\u003cli data-section-id=\"1uq2stv\" data-start=\"1694\" data-end=\"1715\"\u003eDirect Tax Practice\u003c\/li\u003e\n\u003cli data-section-id=\"113vg0s\" data-start=\"1716\" data-end=\"1735\"\u003eFinance Act, 2026\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1gwqdym\" data-start=\"1737\" data-end=\"1757\"\u003eWebsite Hashtags\u003c\/h3\u003e\n\u003cp data-start=\"1759\" data-end=\"1968\"\u003e#IncomeTax #IncomeTaxAct2025 #IncomeTaxAct1961 #FinanceAct2026 #TaxPenalties #DirectTaxes #TaxLitigation #TaxCompliance #CharteredAccountants #TaxProfessionals #GCDas #AsiaLawHouse #LawBooks #9789356369856\u003c\/p\u003e\n\u003ch3 data-section-id=\"13bn7hg\" data-start=\"1970\" data-end=\"1987\"\u003eShipping Note\u003c\/h3\u003e\n\u003cp data-start=\"1989\" data-end=\"2071\"\u003eShips securely packed to help ensure your book reaches you in excellent condition.\u003c\/p\u003e\n\u003ch3 data-section-id=\"1spl2pn\" data-start=\"2073\" data-end=\"2091\"\u003eCaveat Legalis\u003c\/h3\u003e\n\u003cp data-start=\"2093\" data-end=\"2212\"\u003eBook cover, price, contents, ISBN, and publication details are subject to change by the publisher without prior notice.\u003c\/p\u003e\n\u003ch3 data-section-id=\"yvlrb8\" data-start=\"2214\" data-end=\"2231\"\u003e100% Swadeshi\u003c\/h3\u003e\n\u003cp data-start=\"2233\" data-end=\"2356\"\u003e\u003cstrong data-start=\"2233\" data-end=\"2356\"\u003eMake M\u0026amp;J Services your first choice—every purchase supports Indian publishers, Indian authors, and the Swadeshi spirit.\u003c\/strong\u003e\u003c\/p\u003e","brand":"M\u0026J Services","offers":[{"title":"Default Title","offer_id":51034070450212,"sku":"9789356369856","price":1116.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9789356369856.jpg?v=1783426179","url":"https:\/\/mandjservice.com\/products\/income-tax-penalties-law-practice-das-9856","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}