Law Relating to Under-reporting & Misreporting of Income
Author: D.C. Agrawal and Ajay Kumar Agrawal
Year: 2025
About the Book:
This authoritative guide offers a comprehensive analysis of the law surrounding penalties for inaccurate disclosures under Indian income-tax law. Special emphasis is placed on Section 270A (applicable post AY 2017–18) and its comparison with historical provisions like Section 271(1)(c). The book clearly explains the conceptual distinction between under-reporting and misreporting of income, supported by landmark rulings, procedural insights, and interpretative commentary.
Key Features:
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Extensive commentary on penalty provisions under Sections 270A, 271(1)(c), and related sections
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Clarification of essential legal concepts including 'facts', 'evidence', and 'books of accounts'
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Over 30 model replies and submissions to aid in penalty proceedings
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Practical discussion on mens rea, burden of proof, and evidentiary standards in taxation law
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Inclusion of recent CBDT circulars, FAQs, and interpretative issues
Ideal For:
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Tax practitioners and Chartered Accountants
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Advocates and litigation professionals
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Corporate finance teams and compliance officers
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Academicians, researchers, and tax law students
Hashtags:
#taxlaw #underreporting #misreporting #section270A #incometax #penaltyproceedings #taxcompliance #DCAgrawal #AjayKAgrawal #Taxmann #9789364554862
Caveat Legalis:
Description based on available details—interpret with due diligence.