Taxmann’s Tax Prosecution under Income-tax, GST & Black Money Laws – 5th Edition 2026 is an authoritative and in-depth resource designed to provide complete understanding of prosecution-related provisions under various tax laws in India. This updated edition incorporates the latest amendments, notifications, circulars, and important judicial pronouncements.

The book comprehensively covers prosecution provisions under the Income-tax Act, Goods and Services Tax (GST) laws, and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act. It explains offences, penalties, compounding provisions, procedural requirements, arrest powers, and litigation aspects in a structured and practical manner.

Special emphasis is placed on the practical application of prosecution laws, helping professionals understand compliance risks, legal remedies, and defence strategies. The inclusion of relevant case laws and procedural guidance makes the book highly useful for handling tax litigation and advisory matters.

Structured in a clear and reader-friendly format, this book is an essential resource for chartered accountants, advocates, company secretaries, tax consultants, litigation professionals, and students specializing in taxation and corporate laws.

Key Features:

• Comprehensive coverage of prosecution under Income-tax, GST & Black Money Laws
• Updated with latest amendments and judicial developments
• Covers offences, penalties, compounding, and procedural aspects
• Includes practical insights and litigation guidance
• Detailed analysis of prosecution and compliance risks
• Structured and easy-to-understand presentation
• Ideal for CA, CS, CMA, advocates, and tax professionals

This book serves as an essential reference for understanding tax prosecution laws and managing litigation and compliance challenges effectively.