Commercial Penalties Imposable Under Income Tax Law By Ram Dutt Sharma Edition May 2022

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Penalties Imposable Under Income Tax Law By Ram Dutt Sharma

Penalties Imposable Under Income Tax Law By Ram Dutt Sharma


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. 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.

This entire book has been devised with a view to provide a thorough and analytical study of the related provisions which are generally sought to be invoked by tax authorities while making assessment in pursuance of a search or survey or at the time of completing a scrutiny assessment under the Income Tax Act, 1961.

This book incorporates the latest amendments brought about by the Finance Act, 2022. Apart from incorporating the all important judicial pronouncements

About the Author

Ram Dutt Sharma?got his post-graduation (M.Sc.) from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and presently working as Income Tax Officer in Faridabad. 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, Intelligence and Criminal Investigation 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. He is the author of number of books on direct taxes, namely Computation of income from salary under income tax law with tax planning, Computation of income from house? property, Formation and Management of Charitable and Religious Trust, Educational and Medical Institutions under income-tax law, Taxation of Non-Resident Indians??under income-tax law etc. which have been highly appreciated by the readers.

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