Income Tax Penalties Law & Practice | Income Tax Act 2025 & Income Tax Act 1961 as Amended by Finance Act 2026

Income Tax Penalties Law & Practice by G.C. Das I.R.S. (Retd.) is a comprehensive reference on the law governing penalties under the Indian Income-tax regime. Covering the Income Tax Act, 2025 and the Income Tax Act, 1961 as amended by the Finance Act, 2026, this book provides an in-depth understanding of statutory penalty provisions, their interpretation, and their practical application.

Designed for chartered accountants, tax consultants, advocates, departmental officers, corporate tax professionals, judicial officers, academicians, and students, the book serves as a practical guide to penalty proceedings under income tax law. It examines the legal framework relating to defaults, compliance requirements, assessment proceedings, appeals, and the levy of penalties, supported by practical insights for tax administration and litigation.

Written by G.C. Das I.R.S. (Retd.), the publication is a valuable resource for professionals handling tax advisory, tax litigation, assessments, compliance, and appellate matters. It is equally useful for legal research, professional practice, and academic study of direct taxation.