About the Book
The book has lucid commentary on Income Tax with Illustrations, duly updated with all the recent amendments. It is a comprehensive and critical study of law relating to income-tax. The crux of every provision has been provided in a unique manner. At the end of every provision and illustration, a synopsis have been highlighted under a frame. The amendments made by the Finance Act, 2018 have been highlighted separately with the effective dates, at relevant places. A section-wise study with page and para referencing have been provided at the beginning of every chapter, which facilitates reader quick glance through. To facilitate easy and quick reference, a consolidated table of cases, section-wise referencer, list of rules and list of circulars referred to in the book have been provided.
Key Features
• Lucid commentary on Income Tax with Illustrations and Examples
• Incorporating all the latest amendments at the relevant places
• Illustrations and Examples updated w.r.t. the Assessment Year 2019-2020
• Reference to important recent judicial decisions
• Gist of CBDT Circulars & Notifications
• Discussing more than 1800 recent case laws
• Provides useful tips for Tax Planning
• References to SC and HC judicial Pronouncements
• Highlights of amendments made by Finance Act, 2018 given with effective dates at relevant places