Prosecution under Income Tax Act : Free Study Material
CBDT Circular No. 25/2019 Dated 09.09.2019 : Relaxation for compounding of offences
CBDT Circular No 24 /2019 Dated 09.09.2019 : No prosecution for TDS and Income tax Default
Prosecutions and Punishments under Income Tax Law of India [FA 2018]
File Prosecution Complaints and disposal of Compounding Application ; CBDT
Dy. Director of Income Tax has no power to lodge complaint for prosecution against taxpayer
Now Assesee can claim Immunity from penalty and prosecution u/s 270AA
Judgments
Non payment of Self Assessment Tax after filing ITR is not an offence : High Court
Prosecution justified under Black Money Act on failure to disclose foreign bank accounts :HC