Tax Avoidance vs. Tax Evasion: A Critical Examination of Legal Boundaries in Indian Taxation Law

  • Shashi Bhushan
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  • Shashi Bhushan

    Student at Amity Law University, Noida, India

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This dissertation explores the differences between tax avoidance and tax evasion in Indian tax law. It investigates how these practices affect government revenue and fairness. Through analysing laws, real cases, and regulations, it finds challenges in distinguishing legal tax planning from illegal evasion. The study suggests ways to make the rules clearer and enforcement stronger for a fairer tax system in India.


Research Paper


International Journal of Legal Science and Innovation, Volume 6, Issue 3, Page 29 - 46


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This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (, which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.


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