Taxmann’s Tax Prosecution under Income-tax/GST & Black Money Laws by Gagan Kumar – 5th Edition 2026.

Main Description / Overview

Undeniably, this practitioner-grade treatise makes complex economic offenses very clear. For instance, the text details the strict procedures of criminal tax trials easily.

Consequently, readers easily grasp the exact statutory modes of defending multi-layered prosecutions. Ultimately, it logically divides the massive trial framework into clear operational sections.

Furthermore, it covers everything from basic direct tax violations to complex foreign asset penalties. Therefore, it acts as an essential daily reference tool for trial advocates.

Target Audience

Clearly, this practical book serves Indian tax lawyers and chartered accountants directly. Therefore, it gives direct help to these specific users.

• First, it supports defense counsels managing complex economic defense matters.

• Second, it helps compliance advisors preparing for strict prosecution identification notices.

• Third, it guides corporate directors understanding strict personal criminal liability boundaries.

Key Features of the 5th Edition 2026

Significantly, Gagan Kumar updated this essential legal resource perfectly. As a result, it offers several highly useful tools for readers.

• First, it integrates the fundamental 2026 dual-act cross-referencing maps perfectly.

• Furthermore, it includes comprehensive statutory updates without confusing jargon.

• Specifically, it details the exact procedures under the new BNSS 2023 rules.

• Moreover, it explains the complex rules of reasonable cause defenses clearly.

• Additionally, it uses simple formatting to highlight critical compounding threshold limits.

Detailed Chapter Breakdown

Structurally, the book covers all major prosecution topics across detailed chapters. Initially, it maps the entire framework of Indian economic offenses perfectly.

• First, it clearly explains the core principles of filing formal tax complaints.

• Next, it fully details the exact procedures for securing structural bail applications.

• Furthermore, it perfectly outlines the strict regulations regarding cross-examination sessions.

• Moreover, it tackles the complex rights regarding GST arrest provisions.

• Finally, it details the strict statutory approaches towards launching foreign income proceedings.

Details