Law of Evidence (& Digital Evidence) vis-à-vis Income-tax Proceedings



This book deals with the applicable principles of Evidence Act to the income tax proceedings. The book describes significance of statement on oath, filing affidavit, giving declaration, admissions, making statement in the context of their applicability in the proceedings under the Income Tax Act. The book also covers law on digital evidence, which has become more relevant in this age.

All the important judgements on the topic, including the latest Supreme Court judgements, have been discussed in the book which will be very helpful to all taxpayers and tax professionals.



Mr Manoj Kumar Khare, B.Com., F.C.A. is a gold medalist commerce graduate and a fellow member of the Institute of Chartered Accountants of India. He is practicing as a partner of Khare Pamecha & Company, Chartered Accountants, Bhopal. He has more than 35 years’ experience in the field of law, accounts, auditing, management, business and industry consultancy. His areas of specialization are representation before tax authorities, corporate consultancy, etc., and he is an authority on direct taxes. He can be reached at