Asia Law House Income Tax Penalties Law & Practice By G.C.Das I.R.S (Retd) Edition 2026

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Tax excluded

Principles governing the interpretation of penal provisions under tax law
Critical aspects relating to the integration of assessment and penalty proceedings
Comprehensive analysis of various issues governing the initiation and imposition of penalty for under-reporting and misreporting of income under section 439 (S.270A)
Waiver of penalty and grant of immunity from prosecution under section 440(S.270AA of 1961 Act.)
Critical analysis of penalties under sections 444,(271AAD), 450(271D),451 ( 272DA) and 453 (272E) of the Income-tax Act 2025 and Income-tax Act 1961
Comprehensive analysis of penalties under the block assessment scheme
Powers of reduction and waiver of penalties under section 469(273A)
Procedure for imposition of penalties, including the concepts of natural justice and reasonable cause
Limitation provisions governing the imposition of penalties

Reference Asia Law House

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