FORENSIC ACCOUNTING IN TAX EVASION DETECTION: AN INDIAN PERSPECTIVE

Abstract

Tax evasion continues to undermine revenue mobilisation, fiscal stability, and equity in India. Despite robust taxation frameworks and compliance mechanisms, sophisticated evasion schemes, including income concealment, underreporting, shell companies, and digital manipulation, persist. Traditional audits often fail to detect these irregularities. Forensic accounting, integrating accounting, auditing, investigative, and legal techniques, has emerged as a key tool to detect and prevent tax evasion.