“Is the interaction between the Income Tax Department and tax evaders always serious, difficult and clandestine for the outer world?” In fact, it is very funny and hilarious when different people of a variety of flavours mingle and interact with each other. Sometimes a very interesting cocktail of situations does arise when two forces collide and it always involves many difficult and funny episodes of exchange between the two parties, the department and tax evader. The income tax raids and surveys are huge exercises where management of people is one of the main components. The handling of seasoned tax evaders with gentle attitude and softness is a tough task for officers, where a game of lies is played between participants and the officer, as in the game of chess. The department as the ultimate winner accumulates tax for the government, the tax evader becomes cleaner and whiter, and the officer gains the experience worth sharing and writing. “Chhapa- The fairy tale of raids” is a fictional effort made to take the readers into an interesting world of unknown territory.

About the Author

Dr. Abhay Shende, is a Medical Graduate from Grant Medical College, J.J. Hospital, Mumbai with distinction in multiple subjects. With distinction in applied physiology, he completed his MD from Grant Medical College, Mumbai. He has completed his Post Graduate Diploma in Corporate Law from National Law School of India University (NLSIU), Banglore. He further completed his MA Economics. He has completed his LLB from Dr. Babasaheb Ambedkar, Law College, Dikshabhumi, Nagpur. He is an Indian Revenue Service (IRS) officer of 2014 batch and has worked in different wings of departments like Assessment, Investigation, Benami Property Unit etc. He has participated in many Surveys and Searches of the Income Tax department. He was also appointed as Expenditure Observer during State Legislative Elections of Karnataka and Bihar. Currently he is posted as a Deputy Director at National Academy of Direct Taxes (NADT), Nagpur where he is involved in training of Group A officers. He was Associate Course Director for 74TH Batch of IRS. He loves teaching and in his career, he has taught and trained many graduates from different streams of medical, dental, nursing and paramedical courses.

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