Taxmann's Prevention of Corruption Act 1988 – Bare Act with Section Notes

Prevention of Corruption Act 1988 [Bare Act with Section Notes] by Taxmann is an authoritative, updated, and comprehensively annotated volume of one of India's most critical legislations on anti-corruption. It is designed to provide both the verbatim text of the Act and detailed commentary on every provision; this edition not only presents the statutory language but also incorporates essential explanations, case law references, and insights into judicial interpretations. With amendments—most notably the changes introduced by the Prevention of Corruption (Amendment) Act, 2018—this edition reflects the current legal landscape and is an indispensable resource for practitioners and students alike.

This book is intended for the following audience:

• Legal Practitioners & Advocates – Who require precise statutory language combined with expert notes and judicial commentary to build cases or offer legal opinions
• Judges and Magistrates – Looking for a ready reference to interpret and apply the Act in various corruption-related matters
• Government Officials & Policymakers – Involved in the drafting, reviewing, or enforcement of anti-corruption laws
• Compliance Officers & Corporate Legal Advisors – Seeking to ensure adherence to anti-corruption norms and understand the implications of the Act for business practices
• Law Students and Academicians – Who need an in-depth understanding of the Act's provisions, amendments, and evolving judicial interpretations

The Present Publication is the 2025 Edition, covering the amended and updated text of the Prevention of Corruption Act [Act No. 49 of 1988], with the following noteworthy features:

• [Authoritative Content] Presents the complete text of the Prevention of Corruption Act, 1988 exactly as enacted, with all subsequent amendments incorporated
• [Updated Amendments] Reflects the latest amendments—including critical updates from the Prevention of Corruption (Amendment) Act, 2018—ensuring that users are accessing current law
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [Comprehensive Section Notes] Each section is supplemented with detailed notes explaining key concepts, definitions, and legal nuances
• [Judicial Commentary & Case Laws] Annotated with landmark judgments and relevant case law excerpts that illuminate how various provisions have been interpreted and applied in practice
• [User-friendly Format] Carefully laid out with clear demarcation of chapters, sections, and sub-sections for quick reference and ease of navigation
• [Cross-references & Indexing] Includes a thorough subject index and cross-references that facilitate in-depth research and legal analysis

The structure of the book is as follows:

• Text of the Act – Presented in its exact legal language as passed, ensuring authenticity and accuracy
• Section-wise Annotations – Each section is followed by explanatory notes that highlight the legislative intent, nuances, and practical interpretations
• Case Law Summaries – Key judicial decisions are cited alongside relevant sections, offering practical insights into the application of the law
• Amendment and Update Notes – Clear indications of amendments and updates (with effective dates) are provided to help users track the evolution of the Act
• Subject Index and Cross-references – A comprehensive index helps locate specific topics, sections, or commentary quickly