Book 1--Bogus Purchases/Fake Invoices-Income Tax Aspects |
1
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Part I--Addition Towards Bogus Purchases |
2
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| Chapter 1 Addition on Account of Unexplained Expenditure--Law Regarding |
2
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| Chapter 2 Addition Towards Bogus Purchases--Principles Regarding |
22
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| Chapter 3 Bogus Purchases--Incidental Issues |
72
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| Chapter 4 Bogus Purchases--Addition of Only Profit Element |
76
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| Chapter 5 Bogus Purchases and Addition Under Section 41(1) |
136
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| Chapter 6 Disallowance of Cash Payments and Bogus Purchases |
144
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| Chapter 7 Rejection of Accounts and Bogus Purchases |
153
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| Chapter 8 Duty of Assessee as to Proving Genuineness of Purchases |
178
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| Chapter 9 Specimen Reply As to Alleged Bogus Purchases |
179
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Part II--Search, Survey and Bogus Purchases |
183
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| Chapter 10 Search Assessments and Bogus Purchases [Where Search Took Place Prior to 1-4-2021] |
183
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| Chapter 11 Survey and Bogus Purchases |
199
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| Chapter 12 Purchases Made But Bills Not Received--Impact of Survey |
212
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| Chapter 13 Income Surrendered in Survey--Head of Income Applicable |
213
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Part III--Incidental Issues to Bogus Purchases--Reassessment and Revision |
228
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| Chapter 14 Bogus Purchases and Reassessment |
228
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| Chapter 15 Conducting Inquiry and Providing Opportunity of Hearing before Issuance of Show-Cause Notice under Section 148 |
257
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| Chapter 16 New Scheme of Section 148A and Judgments of High Courts |
283
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| Chapter 17 Notice under Section 148 |
309
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| Chapter 18 Information as Basis for Reopening |
322
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| Chapter 19 Time Limit for Reopening of Assessment |
333
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| Chapter 20 Procedure for Reassessment Where Search or Requisition Initiated on or after 1-4-2021 |
351
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| Chapter 21 Reassessment Procedure in Case of Survey Conducted on or after 1-4-2021 |
378
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| Chapter 22 Revision and Bogus Purchases |
383
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Part IV--Tax Consequences of Addition Towards Bogus Purchases as Income From Undisclosed Sources |
406
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| Chapter 23 Taxation at Special Rate under Section 115BBE |
406
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| Chapter 24 Unexplained Income Liable to Taxation under Section 115BBE--Nature and Instances |
416
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| Chapter 25 Surrender of Income in Search or Survey and Applicability of Section 115BBE |
426
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| Chapter 26 Non-Applicability of Section 115BBE Where Income Classified as Business Income |
438
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| Chapter 27 Penalty when Leviable under Section 271AAC |
443
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Part V--Penalty for Bogus Purchase |
446
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| Chapter 28 Provisions Regarding Penalty on Bogus Purchases |
446
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| Chapter 29 Without Prejudice to Any Other Provisions of this Act--Meaning of |
455
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| Chapter 30 Penalty for False Entry, etc. in Books of Accounts--Retrospectively of Provisions |
463
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| Chapter 31 Application of Doctrine of Double Jeopardy |
467
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| Chapter 32 Any Proceeding Under the Act--Scope of |
475
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| Chapter 33 Proceedings Against Any Other Person or of Any Other Year--Effect of |
478
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| Chapter 34 Scope of Explanation to Section 271AAD |
481
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| Chapter 35 Maintenance of Books of Accounts--Whether Pre-Condition for Levy of Penalty Under Section 271AAD |
485
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| Chapter 36 Other Issues |
495
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Part VI--Other Penalties and Bogus Puchases |
505
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| Chapter 37 Penalty under Section 270A for Underreporting and Misreporting of Income |
505
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| Chapter 38 Underreporting of Income--Statutory Position and Instances |
507
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| Chapter 39 Misreporting of Income--Statutory Position and Instances |
515
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| Chapter 40 Computation of Underreported Income |
519
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| Chapter 41 Computation of Tax Payable on Underreported Income and Penalty Leviable under Section 270A |
523
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| Chapter 42 Determination of Underreported Income Where Source of Receipt Related to Earlier Years |
526
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| Chapter 43 No Penalty under Section 270A in Case of Bona Fide Explanation |
532
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| Chapter 44 Determination of Underreported Income on the Basis of Estimate |
550
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| Chapter 45 Immunity from Penalty Levied under Section 270A |
564
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| Chapter 46 Penalty Leviable under Section 271AAB Where Undisclosed Income Found During Search |
567
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Part VII--Penalty for Concealment and Bogus Purchases [For Assessment Year Prior to Assessment Year 2017-18] |
578
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| Chapter 47 Levy of Penalty under Section 271 for Concealment of Income and for Furnishing Inaccurate Particulars of Income [For Period Upto Assessment Year 2016-17] |
578
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| Chapter 48 Addition or Disallowances Vis-a-Vis Penalty under Section 271 or under Section 270A |
595
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| Chapter 49 Burden of Proof |
601
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| Chapter 50 Explanations to Section 271(1) |
611
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Part VIII--Other Issues Relevant to Penalty |
615
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| Chapter 51 Possibilities of Reducing or Waiving Penalty Under Section 270A or Section 271(1)(iii) in Certain Cases |
615
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| Chapter 52 Disclosure in Good Faith and Voluntarily and Co-operation by Assessee |
630
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| Chapter 53 Exercise of Jurisdiction by Principal Commissioner or Commissioner Under Section 273A |
637
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| Chapter 54 Power of Principal Commissioner or Commissioner under Section 273A(4) for Waiver or Reduction of Penalty |
644
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| Chapter 55 Procedure Regarding Levy of Penalty |
648
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| Chapter 56 Limitation Period for Imposition of Penalty |
657
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Part IX--Prosecution Aspects |
667
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| Chapter 57 Wilful Attempt to Evade Tax, Etc. |
667
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| Chapter 58 Prosecution for False Statement in Verification, Etc. |
690
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| Chapter 59 Prosecution for Falsification of Books of Account or Document, Etc. [Section 277A] |
699
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| Chapter 60 Prosecution for Abetment of False Return, Etc. |
701
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| Chapter 61 Punishment for Second & Subsequent Offences under Sections 276B, 276C(1), 276CC, 277 & 278 |
705
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| Chapter 62 Punishment Not to be Imposed in Certain Cases under Sections 276A, 276AB and 276B |
706
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| Chapter 63 Immunity from Prosecution |
708
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| Chapter 64 Offences by Companies, Firms, AOPs, BOIs, Etc. |
710
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| Chapter 65 Offences by Hindu Undivided Family |
718
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| Chapter 66 Recent Guidelines Regarding Compounding of Offences Under Income Tax Act, 1961 |
719
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Book 2--Fake Invoices Under GST |
731
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Part I--Fake Invoices Under GST |
732
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| Chapter 67 Fake Invoice--Objective and Consequences |
732
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| Chapter 68 Detecting and Tackling Fake Invoice Frauds |
744
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Part II--Preventive Measures Under GST Vis-a-Vis Fake Invoices |
749
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| Chapter 69 Blocking of Input Tax Credit Under Rule 86A |
749
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| Chapter 70 Audits under GST |
766
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| Chapter 71 Search, Seizure and Arrest |
771
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| Chapter 72 Summon under GST |
780
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Part III--Penal Provisions Relating to Fake Invoices |
784
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| Chapter 73 Detention and Seizure of Goods and Conveyances |
784
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| Chapter 74 Demands of Tax and Adjudication Proceedings |
800
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| Chapter 75 Penal Provisions vis-a-vis Fake Invoices |
820
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| Chapter 76 Recovery of Tax, Interest and Penalty |
831
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| Chapter 77 Provisional Attachment to Protect Interest of Revenue |
843
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| Chapter 78 Offences Relating to Fake Invoices, Prosecution and Arrest |
858
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Part IV--Overview of Tax Invoices, Bill of Supply, Credit Notes and Debit Notes |
875
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| Chapter 79 Issuance of Tax Invoice, Bill of Supply, Debit Notes and Credit Notes |
875
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| Chapter 80 E-Invoice |
902
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| Chapter 81 Tax Invoice and QR Code |
907
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| Chapter 82 Input Tax Credit Vis-a-Vis Tax Invoice |
910
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| Chapter 83 Input Tax Credit Vis-a-Vis Job Work |
924
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| Chapter 84 Input Service Distributor |
927
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| Chapter 85 Recording of Tax Invoices and Bill of Supply |
933
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| Chapter 86 E-Way Bill and Invoices |
941
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