Description
Commercial Law Publishers India Pvt Ltd Penalties And Prosecution Under Direct Tax Law by S R Kharabanda and Prem Nath and V Gopalan
Penalties and Prosecution Under Direct Tax Law - As Amended by The Finance ACT, 2018
Contents
1. Introduction
2. Imposition of Penalties :General Principles
3. Penalty for Non-Filing or delay in filing Return:Sections 271(1)(a) & 27 (2)
4. Penalty U/S 271(1)(b) : Failure to comply with notices
5. Concealment of Income : Penalty under Section
6. Penalties on Firms
7. Exceptions and Limitations to Levy of Penalty - Sections - 271 (3) & 271(5)
8. Penalties for failure tro furnish annual information return, infrigement of fringe benefits tax, and banking cash transaction tax
9. Failure to pay Self-Assessment Tax-Penalty under Sectiion 140A(3)
10. Penallty when Tax is in Default : Section 221
11. Penalty and interest Leviable in respect of Deduction and collection of Tax at Source
12. Pemalties leviable in search and seizure cases
13. Other Penalties
14. Enforcing Attendance and Production of Evidence Section 131
15. Procedure Provisions Relating to Penalty: Section 274
16. Limitation for completing penalty proceedings: Section 275
17. Interest Chargeable in Search Cases
18. Default in Filing Return : Interest under Section 234A
19. Default Payment of Advance Tax : Interest under section 234B
20. Deferment of Advance tax interest under section 234C
21. Interest on Excess Refund - Section 234 D
22. Failure to Deduct or pay tax deducted at Source interest under section
23. Default in Payment of Tax By Due Date – Interest Under 220 (2)
24. Refunds : Interest Under Section 244A Section
25. Reduction or Waiver of Penalty : Section 237A, Income Tax Act and Section 18B, Wealth Tax Act
26. Penalties Under Wealth Tax Act, 1957
27. Failure to Furnish Return : Interest under Section 17B, Wealth Tax Act
28. Default in Payment of Tax: Section 31(2), Wealth Tax Act
29. Refund on Appeal, Revision, Rectification, etc. Interest Under Section 34A, Wealth Tax Act
30. Penalties and Interest Under Gift Tax Act, 1958 (Deleted w.e.f. 1-10-1988)
31. Prosecution Provisions Under Income Tax Act
32. Failure to Deposit Tax Deducted or Collected
33. Wilful Attempt to Evade Tax, Penalty or Interest Prosecution Under Section 276C
34. Failure to Furnish Returns: Prosecution Under Section 276CC
35. False Statement in Verification, etc. : Prosecution Under Sections 277 & 277A
36. Offences by Company, Firm & HUF and Prosecution: Sections 278B and 278C, Income Tax Act
37. Procedural Provisions Relating to Prosecution
38. Miscellaneous Provisions Relating to Prosecution
39. Prosecution Under The Indian Penal Code
40. Prosecution Relating to Search and Seizure Cases
41. General Issues Regarding Prosecution Under Income Tax Act
42. Prosecution Under Gift Tax Act
43. Prosecution Under Wealth Tax Act