The first edition of Tax Evasion Through Shares was first published in the year 2008 has now been revised to 3rd edition in form of eBook . This book is a step wise guide for everyone who wants to understand how unscrupulous people use share transactions for evading tax .The book was primarily intended for officers of income tax department to help them detect,inquire and assess cases related to such tax evaders , but now it is revised to include broader idea on the subject , so that anyone who desires to understand the tricks tax evaders play , can get the knowledge on the issue. The book , divided in three parts , includes many supporting case laws .
1.Use of Bogus Purchase Of Shares to Reduce Business Profit
2. How Unquoted Shares Are Used for Tax Evasion
3. Evasion Through Reverse Conversion Of Shares?
4. Use of Speculation Loss for Tax Evasion?
5. How To Detect Closing Stock Undervaluation?
6. How To Detect If Short Term Is Claimed As Long Term Gain?
7. Why Should You Scrutinize Transactions Statement?
8. How Family and Private Companies AreUsed For Evasion?
9. How To Decide If Share Transaction Is Business Or Investment Activity?
10. Why Should You Scrutinize Transactions Of Last Seven Days ?
11. How To Handle Cases Of Evasion Through Penny Stocks?
12. Why Should You Keep An Eye On Warrant?
13. How Preference Share Creates Capital Gains?
14. Can Scrutiny Of Security Deposit Bring Tax?
15. Why Knowledge Of SCRA Is Important For Share Cases?
16. How To Easily Apply Explanation To Section 73?
17. ESOP, Phantom Stock Option & A Rewind on FBT !
and much more
Prashant Kumar Thakur has taken VRS (1.10.2013) after completing twenty years of service with the Income Tax department. His another just published book is "Taxing Questions, Simple Answer"
Get more details about both book from