INCOME TAX LAW AND PRACTICE – A WORKING COMMENTARY [ASSESSMENT YEAR 2020-21 & 2021-22, UPDATED BY TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020] by TAX PUBLISHERS Hardcover – 30 October 2020
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by Ph. D.] AVADHESH OJHA [M. Sc., LL. B. (GOLD MEDALIST) (Author), F.C.A.] MANOJ GUPTA [B.Sc. (Author)
Law of Income Tax explained with the help of select case law, which go to the root of the matter and the relevant rules, circulars, illustrations, charts and tables.
Ultimate single Volume Working Commentary, carefully conceived keeping in mind the day-to-day practice requirements of the busy tax professional by easily providing him locatable solution for the query posed by his Client or the Department or any query arising in his mind.
Text is updated in its entirety in the wake of the Finance Act, 2020 and also the recently enacted (on 29-9-2020) The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 alongwith reference to related Rules, Circulars and Notifications, wherever felt necessary.
Cleverly packaged illustrations, catering various computational issues – the actual requirement of any tax paractitioner, has been sprinkled throughout the text of the book.
Incorporates special chapters on Equalisation Levy, Black Money Law, Direct Tax Vivad se Vishwas Act, 2020 and also on Time Limits extended by The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020.
Entire subject matter of Income Tax Act presented in a lucid manner by sub-dividing the same in a large number of small paras, preceded by appropriate para headings and sub-headings to make it a user friendly product and supplemented carefully with select case law. A must have publication in income-tax professionals’ library.
Arrangement of this Treatise is sectionwise with fewer deviations in placing the required material at the right place where it will generally be looked for by the readers, sectionwise speaking.
Subject matter of the entire book divided in scientifically devised 41 Parts listed in the Preface to this Volume which is enlightening enough.
Accompanying website support, coming free with this book, provides Full Reports with Head Notes of the Case Law referred to in this Volume, apart from reproduction of Circular