WELCOME TO LAWMART NEW OFFICIAL WEBSITE   |   IF YOU ARE UNABLE TO FIND YOUR DESIRABLE BOOKS, KINDLY WHATSAPP 9330260372   |   GREAT VARIETY TO CHOOSE FROM AT GREAT PRICES   |  

Product Details Page

Home| BOOKSTORE | TAXATION BOOKS | All Taxation Books | Ram Dutt Sharma's Penalties Imposable Under Income Tax Law
product
Zoom Image

Ram Dutt Sharma's Penalties Imposable Under Income Tax Law

From Commercial Law Publishers
0.0 Stars
0 answered questions

Author :Ram Dutt Sharma

Publisher :Commercial Law Publishers

ISBN No :978-93-5603-383-2

SKU :CLL804

Edition :4th Edition, 2023

Pages :560

Format :Paperback

Product Size :24 x 16 cms

HSN No :49011010

845.00 676.00 |Save: 169.00(20 %)
Tax included
1 Pieces
In stock Pre-order Now Order now, Only 10 left!
Please enter area Pincode Then Add to cart/ Buy it now
  Add to cart
  Buy it now

Add to Wishlist Ask A Question

powerby cards
SPENT 499 MORE FOR FREE SHIPPING
Expected Delivery Within 7 Working Days.
powerby cards

Description

Description

Under the Income-tax Act, penalties are levied for various defaults committed by the taxpayer. Some of the penalties are mandatory and a few are at the discretion of the tax authorities. This book is about the provisions relating to various penalties leviable under the Income-tax Act. As a matter of fact, violation of the rules or statutory provisions of any kind is almost the order of the day, more particularly in this country. That apart, certain unintended defaults may be committed even by right thinking persons, even though they may be intending to be on the right side of law. It is this factor which is the reason behind so many of the provisions in fiscal enactments being meant for imposing adverse penal consequences against violation of the rules which ought to be followed. Income Tax Act could not have been an exception and, therefore, a whole Chapter XXI, entitled "Penalties Imposable" and comprising as many as more than 38 Sections [spread between sections 270 to 275] are devoted thereto. As Income Tax Act provides for various kinds of statutory, procedural or other obligations, corresponding penalties for not meeting out each of such obligations have been duly provided. This is why the number of penalty provisions is so large. This entire book has been devised with a view to providing a thorough and analytical study of the related provisions which are generally sought to be invoked by tax authorities while making assessment pursuant to a search or survey or at the time of completing a scrutiny assessment under the Income Tax Act, 1961.

Size Guide

Shipping & Return

Please Follow Lawmart Shipping & Delivery Policy - https://www.lawmart.in/shipping_delivery.php

Please Follow Lawmart Return & Cancellation Policy - https://www.lawmart.in/return_cancellation.php

Content

Contents
Chapter 01  :  Introduction
Chapter 02  :  Mens Rea and Onus or Burden of Proof
Chapter 03  :  Failure to pay wholly or partly
Chapter 04  :  Penalty for Default in Making payment of tax
Chapter 05  :  Penalty for under-reporting and misreporting of income
Chapter 06  :  Immunity from imposition of penalty, etc.
Chapter 07  :  Penalty for failure to comply with notice issued under section 142(1) or 143(2) or direction for
                         audit under section
Chapter 08  :  Penalty for Concealment of income
Chapter 09  :  Penalty for failure to keep, maintain, or retain books of account, documents, etc., as required
                         under section 44AA
Chapter 10  :  Penalty for failure to keep and maintain information and document etc. in respect of
                         international transaction or specified domestic transaction
Chapter 11  :  Penalty for undisclosed income in search cases
Chapter 12  :  Penalty for undisclosed income in search cases
Chapter 13  :  Penalty in case of income from undisclosed sources
Chapter 14  :  Penalty for false entry, etc., in books of account
Chapter 15  :  Benefits to related persons
Chapter 16  :  Failure to get accounts audited or furnish a report of audit as required under section 44AB
Chapter 17  :  Penalty for failure to furnish a report from an accountant as required by section 92E
Chapter 18  :  Failure to subscribe to the eligible issue of capital
Chapter 19  :  Penalty for failure to deduct tax at source
Chapter 20  :  Penalty for failure to collect tax at source
Chapter 21  :  Penalty for failure to comply with the provisions of section 269SS
Chapter 22  :  Penalty for failure to comply with the provisions of section 269ST
Chapter 23  :  Penalty for failure to provide facility to pay through prescribed Electronic Modes
Chapter 25  :  Penalty for failure to comply with the Provisions of Sec
Chapter 25  :  Penalty for failure to Furnish Return of Income

More Information

Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got rds post-graduation from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983and retiredas Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at Direct Tax, Regional Training Institute, Chandigarh. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.

Product Summary

Ram Dutt Sharma's Penalties Imposable Under Income Tax Law By Commercial Law Publishers (India) Pvt. Ltd.

Review

Write a review

Please Login to Submit Review.

Customer questions & answers
Please Login to Post Your Question

Post Your Question

Recently Viewed Products

2023 Full Set Supreme Court Cases Civil 2 Volumes 2023 Full Set Supreme Court Cases Civil 2 Volumes
HOT
5% Off
2023 Full Set Supreme Court Ca....
2450.00 2328.00
Add To Cart
2022 Full Set Supreme Court Cases, Bound Volumes 2022 Full Set Supreme Court Cases, Bound Volumes
HOT
5% Off
2022 Full Set Supreme Court Ca....
19800.00 18810.00
Add To Cart
Premium Bukram White Cotton Barrister Band, Pack of 3 By Lawmart Premium Bukram White Cotton Barrister Band, Pack of 3 By Lawmart
HOT
50% Off
Premium Bukram White Cotton Ba....
499.00 249.00
Add To Cart

Size Guide

Ready to Wear Clothing

LAWMART
LAWMART
LAWMART

Informations

Quick Shop

Customer Services

Lawmart is The One-Stop Destination for Legal Professionals

Lawmart - India's Largest Online Law Store Offering a Wide Range of Bare Acts, Law Books, Taxation Books, Academic Books, Journals, Legal Apparels and Legal Accessories Online. Get Amazing Discounts and Enjoy Fast Shipping as Well as Cash on Delivery at Our Online Store.

How to Buy Products From Lawmart?

First You Need to Log into Your Account With Your E-Mail id or Phone Number. Then We Will Send OTP. Once Your Account is Verified, Then You Need to Enter Your Name, Correct Address, E-Mail id and Phone Number in Your Account Section. After That You Can Order From Lawmart.

Paypal Visa Payments
© 2022 Lawmart. All Rights Reserved.

Added to your shopping cart successfully.

Added to your shopping cart successfully.
Cushioned Office Chair

Color: Gray

1 X $113.88

Total: $113.88
Go To Checkout Continue Shopping

Title

We were affected by the fire next door and will remain closed until further notice.

Close