Description Explore the in-depth analysis provided in “Common Mode of Tax Evasion” by Ram Dutt Sharma, August 2024 Edition. This extensive 544-page volume, with ISBN 9789356037816, is an authoritative resource on tax evasion strategies and prevention. Grab your copy now at a flat 27% discount with free shipping from Commercial Law Publishers. Don’t miss this limited-time offer to add a crucial resource to your collection. Chapter Content Page 1 Introduction 1 2 Existing Legal Provisions and Administrative Machinery to deal with Tax Evasion 4 3 Tax Evasion – Vulnerable Sectors 7 4 Impact of Tax Evasion on the Indian Economy 14 5 Difference between Tax Planning, Tax Avoidance and Tax Evasion 19 6 Different ways of Tax Evasion occurs 23 7 Manipulations of Books of Account for Tax Evasion 29 8 Tax Evasion using Agricultural Income & Land 35 9 Tax Evasion – Gems & Jewellery Sec 66 10 Tax Evasion in the Real Estate Sector 127 11 Tax Evasion through Penny Stocks 193 12 Tax Evasion through Share Premium 248 13 Tax Evasion in garb of Share Application Money 314 14 Tax Evasion – Income earned in providing the Accommodation Entries 320 15 Tax Evasion through Shell Companies 350 16 Tax Evasion through Client Code Modification 362 17 Tax Evasion through Options Trades 194 18 Tax Evasion through Payment of On-Money for Purchase of Property 397 19 Tax Evasion through Bogus Transactions 411 20 Use of Tax Haven Countries for Tax Evasion 432 21 Tax Evasion through Cryptocurrencies 434 22 Provisions to Check Tax Evasion 441 23 Penalty for Tax Evasion under Taxation Law 499 24 Prosecution for Tax Evasion under Taxation Law 515
