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 which incorporates all changes made by the Finance Act, 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 and Seventh Amendment Rule, 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
|BOOKAUTHOR||Pradeep S Shah, Rajesh S Kadakia|
|EDITION||30th Edition May 2020|