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Tax Prosecution under Income-tax/GST & Black Money Laws | 5th Edition 2026 | Publication April 2026

ISBN No. 9789375610410

Tax Prosecution by Gagan Kumar is a practitioner-grade treatise dedicated exclusively to tax prosecution law and procedure—covering the Income-tax Act, GST, and the Black Money Act 2015 under one cover. It arrives at a defining moment: the Income-tax Act 2025 is in force from April 1, 2026, yet the 1961 Act continues to govern a large body of pending proceedings. It cross-references both regimes throughout, with a complete section-mapping table. Updated for the Finance Act 2026 and the BNSS 2023, it covers the entire prosecution lifecycle, from offences and sanction through trial, compounding, and appellate remedies, alongside a standalone treatment of GST prosecution and the Black Money Act. Addressed to tax advocates, chartered accountants, company directors, insolvency professionals, GST practitioners, revenue officers, and the judiciary, it is the definitive reference for every professional whose practice intersects with criminal tax liability.

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