This is a unique book which provides Analysis of all Statutory and Judicial changes in the Income-tax Act. It also provides a Ready-Referencer for All-Important Procedural Aspects of the Act.
The Present Publication is the 30th Edition with the following noteworthy features:
- Division 1: Section-wise commentary on changes made by the Finance Act, 2020 and Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020
- Division 2: Income-tax Practice Manual
- Tabular presentation of all key provisions of the Act, i.e., tax-free incomes, deductions & allowances, periods of limitation, penalties and prosecutions
- Analysis of all procedural aspects of the Act, i.e., TDS, TCS, Return, Assessment, Advance-tax, Interest, Refunds, etc.
- Division 3: Gist of all Circulars & Notifications which are in-force
- Division 4: Digest of all Landmark Rulings by the Apex Court, High Courts, and Tribunals