Common Mode of Tax Evasion

Common Mode of Tax Evasion

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Author : Ram Dutt Sharma
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Common Mode of Tax Evasion As Amended by The Finance (No.2) Act, 2024

This 2024 Edition of Common Mode of Tax Evasion by Ram Dutt Sharma, updated with all amendments introduced by the Finance (No. 2) Act, 2024, serves as a detailed and practical reference for understanding the various techniques, loopholes, and schemes used to evade taxes, along with the legal consequences and preventive measures under Indian tax laws.

The book offers a comprehensive examination of tax evasion in the context of direct taxes, enabling readers to identify, analyse, and address such practices effectively. It provides legislative provisions, case laws, and procedural guidelines to combat tax evasion, making it an invaluable resource for tax administrators, legal professionals, and compliance officers.


The content covers:

• Definition and scope of “Tax Evasion” under Indian law

• Distinction between tax evasion, tax planning, and tax avoidance

• Common evasion practices relating to income from business, profession, and other sources

• Methods of concealing income and inflating expenses

• Misuse of exemptions, deductions, and allowances

• Manipulation of books of accounts and use of fake invoices

• Unaccounted cash transactions and benami arrangements

• International tax evasion and use of offshore entities

• Legal provisions to detect and penalise evasion under the Income Tax Act, 1961

• Role of tax authorities in investigation, search, and seizure operations

• Penalties, prosecution provisions, and compounding of offences

• Judicial pronouncements shaping anti-evasion enforcement

• Recent government initiatives, data analytics, and AI-driven detection tools


This edition is particularly suitable for:

• Chartered accountants, tax consultants, and advocates involved in compliance and litigation

• Enforcement officials in the Income Tax Department and other investigative agencies

• Students of law, commerce, and taxation preparing for professional examinations

• Corporate compliance officers and auditors assessing anti-evasion safeguards

• Policymakers and researchers studying trends in tax evasion and enforcement


By blending statutory analysis with real-world examples and judicial insights, this book equips readers with the knowledge and tools to identify and address tax evasion effectively under the current legal framework.

 

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

Secure Payment

Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Ram Dutt Sharma

Ram Dutt Sharma

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as 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 Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

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