New Criminal Manual (Tax & Law) by Raja Satyajit Banerjee (Hardcover; Tax N Law; 432 pages; published January 1, 2024) offers a unique and authoritative reference blending traditional criminal law with white-collar and tax‑related offences:

Key Features:

• Criminal Law Framework: Summarizes the relevant sections of IPC, CrPC, and Evidence Act focused on offences such as fraud, cheating, forgery, and criminal breach of trust.

• Tax‑Related Crime Analysis: Sections dedicated to criminal liability under:

  • Income Tax Act (Sections 276B/276BB – evasion, 276C – false statement)

  • GST Act 2017, covering false invoicing, evasion offences, and appeal frameworks

  • Prevention of Money Laundering Act (PMLA)

  • Customs Act 1962 and FEMA offences including smuggling and violating capital movement provisions
    

• Procedural Insights: Guidance on investigation, arrest protocols, bail procedures, remand, trial frameworks, evidence standards, and appeals across tax and general criminal laws.
  

• Recent Changes Incorporated: Reflects latest legal updates, judicial precedents, and expert commentary on prosecution trends in financial crime.
  

This manual is ideal for tax litigation professionals, enforcement officers (IT Department, ED, CBIC), judicial trainees, and criminal law researchers tackling economic offences.