This 3rd edition of Offences & Prosecutions under Income Tax Law, authored by Ram Dutt Sharma, provides a comprehensive and practical guide to the penal provisions, prosecution procedures, and legal consequences of non-compliance with the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, it explains the various offences that may attract prosecution, the statutory framework for initiating proceedings, and the judicial interpretations shaping this area of law.

The book offers a detailed section-wise analysis of offence provisions, from minor procedural lapses to serious cases of tax evasion, supported by case laws, CBDT circulars, and practical insights. It also addresses the safeguards available to taxpayers and the conditions under which prosecution may be avoided.

The content covers:
• Classification and nature of offences under the Income Tax Act
• Detailed analysis of Sections 275A to 280D relating to prosecution
• Offences relating to non-filing of returns, false statements, document falsification, and obstruction of tax authorities
• Prosecution for wilful attempt to evade tax, penalty, or interest
• Interaction with penalty provisions and compounding of offences
• Procedural requirements for initiating prosecution
• Rights of the accused and principles of criminal jurisprudence in tax cases
• Landmark judicial rulings interpreting prosecution provisions
• CBDT circulars, notifications, and relevant guidelines
• Practical compliance measures to avoid offences and prosecution

This edition is particularly suitable for:
• Chartered accountants, tax practitioners, and advocates engaged in tax litigation and advisory work
• Corporate legal and compliance teams handling tax-related offences
• Law and commerce students studying enforcement mechanisms under tax laws
• Taxpayers seeking clarity on their rights, obligations, and risks in prosecution matters

Whether used for compliance management, litigation preparation, or academic study, this updated edition serves as an authoritative and practical reference on offences and prosecutions under the Income Tax Act, 1961.