Offences and Prosecutions under Income-Tax
Understanding Income Tax: Capital Gains – Part IV
December 9, 2019Appointment and qualification of directors
December 9, 2019Objectives & Agenda :
Chapter XXII of the Income-tax Act, 1961 discusses various Offences under the Income-tax Act and the applicable Prosecutions for such offences. These provisions act as a tool for enabling the Income-tax Officers to effectively enforce Income-tax laws, to deter tax avoidance and evasion and to punish wilful defaulters.
Sections Covered: 275A – 280D